Central Services Cost Allocation Plan Oakland County, Michigan

Transcription

1 Central Services Cost Plan FY 2016 Cost Plan Based on actual expenditures for Fiscal Year Ended September 30, 2016

2 Central Services Cost Plan FY 2016 Cost Plan Based on actual expenditures for Fiscal Year Ended September 30, 2016

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4 Cost Plan Table of Contents Section A: Cost Methodology and Process.... A-1 Section B: Organizational Chart... B-1 Section C: Cost Plan.... C-1 Summary Data... C-2 Schedule A - Allocated Costs By Department... C-2 Schedule B - Fixed Costs Proposed... C-17 Schedule C - Summary Of Allocated Costs... C-19 Schedule D - Detail Of Allocated Costs... C-21 Schedule E - Summary Of Basis... C-27 Building Depreciation... C-30 Schedule.1 - Nature and Extent of Services... C-30 Schedule.2 - Detail Costs To Be Allocated... C-32 Schedule.3 - Costs To Be Allocated By Activity... C-33 Schedule.4 - Detail Activity s... C-39 Schedule.5 - Summary... C-65 Non-Departmental... C-77 Schedule.1 - Nature and Extent of Services... C-77 Schedule.2 - Detail Costs To Be Allocated... C-79 Schedule.3 - Costs To Be Allocated By Activity... C-80 Schedule.4 - Detail Activity s... C-82 Schedule.5 - Summary... C-86 Co Exec Admin... C-87 Schedule.1 - Nature and Extent of Services... C-87 Schedule.2 - Detail Costs To Be Allocated... C-88 Schedule.3 - Costs To Be Allocated By Activity... C-89 Schedule.4 - Detail Activity s... C-90 Schedule.5 - Summary... C-91 Co Exec Compliance... C-92 Schedule.1 - Nature and Extent of Services... C-92 Schedule.2 - Detail Costs To Be Allocated... C-93 Schedule.3 - Costs To Be Allocated By Activity... C-94 Schedule.4 - Detail Activity s... C-95 Schedule.5 - Summary... C-99 Co Exec Corp Counsel... C-101 Schedule.1 - Nature and Extent of Services... C-101 Schedule.2 - Detail Costs To Be Allocated... C-102 Schedule.3 - Costs To Be Allocated By Activity... C-103 Schedule.4 - Detail Activity s... C-104 Schedule.5 - Summary... C-106 Mgmt & Budget Admin... C-107 Schedule.1 - Nature and Extent of Services... C-107 Schedule.2 - Detail Costs To Be Allocated... C-108 Schedule.3 - Costs To Be Allocated By Activity... C-109 Schedule.4 - Detail Activity s... C-110 Schedule.5 - Summary... C-111

5 Cost Plan Table of Contents Co Exec Purchasing... C-112 Schedule.1 - Nature and Extent of Services... C-112 Schedule.2 - Detail Costs To Be Allocated... C-114 Schedule.3 - Costs To Be Allocated By Activity... C-115 Schedule.4 - Detail Activity s... C-117 Schedule.5 - Summary... C-126 Mgmt & Budget Fiscal Services... C-130 Schedule.1 - Nature and Extent of Services... C-130 Schedule.2 - Detail Costs To Be Allocated... C-132 Schedule.3 - Costs To Be Allocated By Activity... C-133 Schedule.4 - Detail Activity s... C-136 Schedule.5 - Summary... C-150 Facilities Management... C-156 Schedule.1 - Nature and Extent of Services... C-156 Schedule.2 - Detail Costs To Be Allocated... C-157 Schedule.3 - Costs To Be Allocated By Activity... C-158 Schedule.4 - Detail Activity s... C-165 Schedule.5 - Summary... C-194 Central Services Admin... C-206 Schedule.1 - Nature and Extent of Services... C-206 Schedule.2 - Detail Costs To Be Allocated... C-207 Schedule.3 - Costs To Be Allocated By Activity... C-208 Schedule.4 - Detail Activity s... C-209 Schedule.5 - Summary... C-210 Central Services Support Svcs... C-211 Schedule.1 - Nature and Extent of Services... C-211 Schedule.2 - Detail Costs To Be Allocated... C-212 Schedule.3 - Costs To Be Allocated By Activity... C-213 Schedule.4 - Detail Activity s... C-215 Schedule.5 - Summary... C-219 Human Resources... C-221 Schedule.1 - Nature and Extent of Services... C-221 Schedule.2 - Detail Costs To Be Allocated... C-222 Schedule.3 - Costs To Be Allocated By Activity... C-223 Schedule.4 - Detail Activity s... C-224 Schedule.5 - Summary... C-226 Treasurer... C-228 Schedule.1 - Nature and Extent of Services... C-228 Schedule.2 - Detail Costs To Be Allocated... C-229 Schedule.3 - Costs To Be Allocated By Activity... C-230 Schedule.4 - Detail Activity s... C-232 Schedule.5 - Summary... C-238 Clerk Adm/Micrographics... C-242 Schedule.1 - Nature and Extent of Services... C-242 Schedule.2 - Detail Costs To Be Allocated... C-243

6 Cost Plan Table of Contents Schedule.3 - Costs To Be Allocated By Activity... C-244 Schedule.4 - Detail Activity s... C-245 Schedule.5 - Summary... C-247 Section D: Supplemental Data... D-1 Supplemental Data 1... D-2 Supplemental Data 2... D-3 Supplemental Data 3... D-10

7 Section A: Cost Methodology and Process Page A-1

8 Cost Plan Cost Methodology and Process A. Cost Methodology and Process The Cost Plan (CAP) provided in Section C was prepared by MAXIMUS Consulting Services, Inc. (MAXIMUS) for Oakland County. Utilizing our proprietary, web-based cost allocation system, MAXCAP, MAXIMUS used cost data and allocation statistics to allocate the costs to departments/divisions/programs for Fiscal Year (FY) MAXCAP uses a double step-down allocation procedure to distribute costs among Central Services and to departments that receive benefits. Using MAXCAP, costs are input by cost center identifications consistent with the entity s accounting code structure, which allows for efficient balancing with the entity s financial reporting systems. Additionally, MAXCAP provides for the inputting of allocation statistics appropriate for the distribution of the identified indirect cost pools. Credits for direct-billed payments, cost adjustments, and other valid and applicable costing factors are also facilitated within the software. In this section, we provide an overview of our cost allocation methodology and process used to develop the CAP. A.1 Cost Methodology MAXIMUS employs a double step-down procedure that allows all Central Service Departments to allocate costs to all other Central Service Departments. Since Central Service Departments costs are not simultaneously allocated, the process must be performed sequentially, one department after another. The second step-down allows for the equitable allocation of the costs the Central Service Departments receive from one another. Typically, CAPs are compiled using a single step down or "waterfall" methodology in which the costs of Central Service Departments are allocated in an ordinal sequence with emphasis placed on ordering non-departmental and departmental cost groupings to optimize the flow of costs to recoverable program areas. Although this is an acceptable method resulting in accurate program allocations, it provides only partial information as to the costs of individual Central Service Departments and their significant activities. To demonstrate the potential inequity of a single step-down, consider the costs of the Facilities Management and Purchasing activities. Facilities Management manages and maintains the office space that Purchasing uses to serve departments. Facilities costs are rightfully allocable to all the departments that have space in government buildings. If Facilities Management costs are allocated after Purchasing, the cost of Purchasing s space will be allocated to the other departments in the building. It could be argued that this method then allocates costs to departments disproportionate to the benefit received from those costs. MAXIMUS double step-down approach mitigates potential allocation inequities and has been widely accepted by federal cognizant agencies for more than 30 years. A.1.1 First Step-Down The first step-down allows each Central Service Department to allocate to any other department, regardless of the sequence of the departments. The department also can allocate to itself providing the statistical measurements indicate a basis for the allocations. Process The process of allocating during this round is achieved sequentially, consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations it allocates: Costs from entity financial records Cost adjustments Credits Costs received from other Central Service Departments that have completed their first round allocations Results At the completion of the first step-down, each Central Service Department has the allocated costs from itself and from the Central Service Departments sequenced before it. A.1.2 Second Step-Down The rule for the second step-down is that each Central Service Department can allocate only to another department sequenced after the allocating department; provided that the statistical measurements indicate a basis for the allocations. Process The process of allocating during the second step-down is achieved sequentially and consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations, it allocates: Costs received from other Central Service Departments that have completed their second round allocations Costs received in the first step-down from itself and from the Central Service Departments sequenced after the allocating department Results At the completion of the second step-down, each Central Service Department has completed all allocations and all Central Service Departments have been cleared of all costs. The costs have either been adjusted out of the cycle or sent to Receiving Departments based on the allocation statistics. Page A-2

9 Cost Plan Cost Methodology and Process A.1.3 Supplemental Comments When the relationship between and among the Central Service Departments is greatly intertwined, it may be prudent to implement three or more stepdowns. Typically, the double step-down is sufficient to accomplish an equitable allocation of all costs. If more than two step-downs are required the rules for all rounds of allocation except the final round are the same as defined above for the first step-down. The final round always follows the rules, as defined above, for the second step-down. A.2 Cost Process The process utilized by MAXIMUS in developing the CAP and tracking costs within it is discussed below. A.2.1 Initiating the Process Working in conjunction with the entity, MAXIMUS determines data to be included within the cost allocation process based on: Application of federal cost principles or full costing principles, as applicable Interviews Review of financial documents Review of organizational structure Analysis of statistical data relative to benefit of services provided A.2.2 Establishing the Cost Pools to be Allocated MAXIMUS analyzes the organizational structure of the entity to determine which departments or cost pools provide services to other departments/divisions/programs. These cost pools become the Central Service Departments in the CAP. Next, each cost pool is evaluated to determine the activities or services provided. The costs are then broken into subparts or activities such that each activity can be allocated on a statistical measure that is relevant to the service provided and the benefit received. Line items of expenditures are analyzed to determine which activities receive the benefit of the costs. Distributions of these costs are made according to the determined benefit of each activity. A.2.3 Establishing the Statistical Measurements or Bases for MAXIMUS evaluates available statistical measurements to establish the most equitable and meaningful basis for allocating each activity within each Central Service Department. Consideration is given to determining the measurement that most appropriately demonstrates its relationship to the receiving units. For example, an activity that is driven by the number of employees within the benefiting departments can be allocated by number of employees. Similarly, an activity that is driven by the number of transactions for each benefiting department can be allocated by the number of transactions. A.2.4 Accommodating Exceptions and Adjustments Applicable cost adjustments for unallowable costs and/or capitalized assets are incorporated into the appropriate schedules. Credits for direct billings, special revenues, etc. are entered into the computation. A.2.5 Developing the CAP The MAXIMUS Cost Plan typically is organized as follows: Cover Certification, if required Table of Contents Cost Methodology and Process Organizational Chart CAP: Summary and Detail Schedules Supplemental Materials Below, we discuss each of the summary and detail schedules included in a CAP. Page A-3

10 Cost Plan Cost Methodology and Process Summary Schedules The summary schedules provide a recap of the results of the cost allocation process. The following explanations define the purposes of each of the typical schedules included in the cost allocation plan.. Schedule A Allocated Costs by Department: Schedule A demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department? This schedule does not necessarily demonstrate the Central Service Department from which the costs originated. For example, costs sent from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule A as being from Accounting. Schedule B Fixed Costs Proposed: Schedule B recaps the roll forwards calculated for the Receiving Departments. The Receiving Departments are shown down the left hand side of the page, while details of the roll forward calculation for particular Receiving Departments are on the rest of the line. The first column is the Allocated Costs for the current fiscal year, which lists the total costs allocated to this Receiving Department. This number will reconcile to the total allocated to the department on Schedule A. The next column is the Base Year Estimated Costs for the fiscal year that have been used for the current period. The Roll Forward column is calculated by subtracting the Base Year Estimated Costs column (second column) from the Allocated Costs column for the current period (first column). The Fixed Costs column is calculated by adding in the Allocated Costs column for the current fiscal year and the Roll Forwards column. The Proposed Costs Future Period column is the resulting sum of the Fixed Costs and any adjustments from the Adjustments column. In summary, this report takes the difference between allocated costs for the current year (column 1) and the forecast costs for this year (column 2), adds that difference to the allocated costs for this year (column 1) along with any one-time adjustments to produce a forecast (Proposed Costs Future Period) for the next period. Schedule C Summary of Allocated Costs: Schedule C is the simplest report to use when balancing to the financials. It demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. This schedule demonstrates the full sequence of all departments with the Central Service Departments listed first and in the order of their allocating sequence. The Receiving departments follow the Central Service Departments with the total allocations received from all Central Service Departments. Schedule D Detail of Allocated Costs: Schedule D provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially zeroes out all of the Central Service Department costs and allocates them to Receiving Departments. Schedule E Summary of Basis: Schedule E demonstrates, for each Central Service Department, the services or activities of the Central Service Department and the basis for the allocation of each activity. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes. Detail Schedules The detail schedules demonstrate the original costs being allocated by each Central Service Department. In these schedules, the adjustments are applied; the activities are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both stepdowns are documented; and the results for each Central Service Department are summarized. When tracking costs, typically the schedules are reviewed in reverse order tracking from summary information back to detail information. This is discussed further in Section A.2.6: Tracking Costs within the CAP. Schedule _.1 Nature and Extent of Services: Schedule _.1 is a brief narrative defining the purpose of the Central Service and the benefit it provides to the Receiving Departments. The narrative also describes the allocation basis used for each activity and any other relevant information on expenditures. Schedule _.2 Costs to be Allocated: Schedule _.2 provides an overview of the total costs allocated by each Central Service Department including: Expenditures from the financial reports balances to Schedule C Adjustments to financial reports balances to Schedule C Incoming costs from other Central Service Departments Page A-4

11 Cost Plan Cost Methodology and Process The incoming costs are presented in columns that represent when these costs are allocated by the Central Service Department, not when the costs are received. As explained in Section A.1: Cost Methodology, the costs that are received from Central Service Departments sequenced after the given department are held for allocation in the second step-down. Schedule _.3 Costs to be Allocated by Activity: Schedule _.3 provides the following: Expenditures from the financials are defined by type of expenditure and by activities (to the extent deemed necessary) to ensure the application of allocation bases that closely correlate to the benefits derived by the Receiving departments. Each activity is represented in its own column. The totals balance with both Schedule C and Schedule _.2 expenditure amounts. Adjustments to the financial reports are applied to expenditures and the results spread to the appropriate activities. Incoming costs are demonstrated first in total and then spread to the appropriate activities for allocation for each step-down. The totals for each step-down balance to the totals on Schedule _.2. It should be noted that incoming costs may be coded to spread to only the activities that receive benefit from the services. Schedule _.4 Detail Activity s: Schedule _.4 represents the allocation results by activity. Each activity defined on Schedule _.3 is demonstrated on a Detail Schedule. Because the number of activities varies, the number of the last of these schedules varies. Schedule _.4 includes: Statistical measurement used as a basis for allocation Identification of statistical measurement Source of the statistical measurement Percent relationship of each statistical measurement to the whole or total statistical measurement base Results of the first step-down balances to functional total after first additions on Schedule_.3 Results of the second step-down balances to functional total of second additions on Schedule _.3 The totals allocated from both step-downs balances to the functional grand total from Schedule _.3. Note the results of the second step-down. This schedule clearly demonstrates how the second step-down allocates only to departments sequenced after the allocating department. Schedule _.5 Summary for each Central Service Department: Schedule _.5 provides a summary of costs allocated by each activity. The activity totals balance to the totals from each Detail Activities schedule defined above. The totals allocated to the Receiving Departments will balance to Schedule A for the allocating department. A.2.6 Tracking Costs within the CAP When costs are questioned, MAXIMUS utilizes our standard tracking process in order to resolve any issues with Schedule A where the questioned cost is usually identified. From Schedule A, we identify the allocating Central Service Department. From the CAP Table of Contents the appropriate detailschedules for the allocating department are identified. Tracking begins with the last detail schedule. Once the questioned amount is located, our analysis of the summary amounts by activities indicates which detail allocation schedules to review. Review of each detail schedule will demonstrate the relative benefit received by the Receiving Department for the portion of the questioned cost attributable to each activity. Continuing backward through the detail schedules, the composition of the total functional costs is reviewed. At this point, any remaining questions are typically in regard to the incoming costs. If these costs are questioned, we can use Schedule _.2 to identify which department allocated the questioned incoming costs. Referring again to the CAP Table of Contents, the detail schedules for the sending Central Service Department can be located. Tracking continues by repeating these steps until all issues have been resolved. Page A-5

12 Section B: Organizational Chart Page B-1

13 OAKLAND COUNTY GOVERNMENT ORGANIZATIONAL CHART ELECTORATE OF OAKLAND COUNTY STATE APPOINTMENTS STATE APPOINTMENTS MICHIGAN STATE UNIVERSITY JURY COMMISSION (3) CIRCUIT JUDGES (19) PROSECUTING ATTORNEY SHERIFF DISTRICT COURT JUDGES (11) COUNTY COMMISSIONERS (21) COUNTY EXECUTIVE TREASURER CLERK / REGISTER of DEEDS WATER RESOURCES COMMISSIONER PROBATE JUDGES (4) COURT ADMINISTRATOR COURT ADMINISTRATOR FAMILY DIVISION BUSINESS DIVISION CIVIL/CRIMINAL DIVISION PROBATE REGISTER COURT SERVICES FRIEND OF THE COURT JUDICIAL SUPPORT CASE MANAGE- MENT JURY OFFICE ESTATES & MENTAL HEALTH FAMILY INDEPENDENCE AGENCY BOARD (3) AIRPORT COMMITTEE (3) COMMUNITY MENTAL HEALTH SERVICES BOARD (12) PARKS & RECREATION COMMISSION (10) ROAD COMMISSION (3) LIBRARY BOARD (7) Media & Communications COUNTY EXECUTIVE ASSISTANT ONE MEMBER STATE APPOINTED BUILDING AUTHORITY (5) PARKS & RECREATION LIBRARY SERVICES DEPUTY COUNTY EXECUTIVE DEPUTY COUNTY EXECUTIVE DEPUTY COUNTY EXECUTIVE DEPUTY COUNTY EXECUTIVE DEPUTY COUNTY EXECUTIVE FACILITIES MANAGEMENT INFORMATION TECHNOLOGY HUMAN RESOURCES CORPORATION COUNSEL RISK MANAGEMENT ECONOMIC DEVELOPMENT & COMMUNITY AFFAIRS CENTRAL SERVICES HEALTH & HUMAN SERVICES COMPLIANCE AUDITING & PURCHASING MANAGEMENT & BUDGET PUBLIC SERVICES FACILITIES ENGINEERING FACILITIES MAINTENANCE & OPERATIONS CLEMIS APPLICATION SERVICES TECH. SYSTEMS & NETWORKING WORKFORCE MANAGEMENT BENEFITS ADMINISTRATION BUSINESS FINANCE CORP. COMMUNITY AND HOME IMPROVEMENT ECONOMIC DEVELOPMENT CORP. AIRPORTS SUPPORT SERVICES CHILDREN S VILLAGE HEALTH HOMELAND SECURITY SENIOR CITIZEN SUPPORT EQUALIZATION FISCAL SERVICES ANIMAL CONTROL CIRCUIT COURT PROBATION COMMUNITY CORRECTIONS MEDICAL EXAMINER PROBATION OFFICER DRAIN BOARD (3) BOARD OF CANVASSERS (4) PLAT BOARD (3) EMPLOYEES RETIREMENT COMMISSION (9) Consists of Chairperson of the Board of Commissioners Chairperson of the Finance Committee and the Drain Commissioner. Consists of four members appointed by the Board of Commissioners. Consists of Chairperson of the Board of Commissioners who is Chairperson of the Plat Board, the Clerk- Register of Deeds and the Treasurer. Consists of Chairperson of the Board of Commissioners, Chairperson of the Finance Committee, County Executive,Treasurer, one citizen member appointed by the Board of Commissioners, one retired member selected by Oakland County retired employees and three employee members selected by the membership of the retirement system. MARKETING AND COMMUNICATIONS ONE-STOP SHOP BUSINESS CENTER PLANNING AND ECONOMIC DEVELOPMENT SERVICES WORKFORCE DEVELOPMENT Elected or Appointed Confirmation of Appointment Recommends Appointment Related Function 18 Denotes Elective Office Denotes Appointive Office Denotes State Appointments Page B-2 Statutory Public Corporations or Boards and Commissions created by Legislative Acts MSU EXTENSION VETERANS SERVICES Act 138. PA 1917 as amended Act 116. PA 1954 as amended Act 372. PA 1927 as amended Act 31. PA 1948 (Ex. Session) as amended EXTENSION AGENTS (3) LIBRARY BOARD (7) ELECTION COMMISSION (3) CONCEALED WEAPONS LICENSING BOARD (3) BUILDING AUTHORITY (3) Updated October 2015

14 Section C: Cost Plan Page C-1

15 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments M&B Equalization M&B Reimb. Hum Svc Admin Hum Svc Homeland Pub Svc Admin Building Depreciation 54,940 10,971 1,026 25,590 4,680 Non-Departmental Co Exec Admin 138,990 42,438 3,945 15,737 4,264 Co Exec Compliance 3,733 4, Co Exec Corp Counsel 69,904 86,167 1,619 11,376 0 Mgmt & Budget Admin 113,379 35, Co Exec Purchasing (2,084) 3,333 1,143 3, Mgmt & Budget Fiscal Services 61,602 29,363 7,222 11,479 1,733 Facilities Management 23,458 29,161 1,304 15,493 1,075 Central Services Admin Central Services Support Svcs 221, ,237 2,131 4,660 0 Human Resources 96,538 29,473 2,733 10,924 2,956 Treasurer , Clerk Adm/Micrographics Allocated Costs for Fiscal , ,520 21,823 99,548 14,869 Roll Forwards Fixed Costs 782, ,520 21,823 99,548 14,869 Schedule A Page C-2

16 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Building Depreciation 20,585 75,463 13,076 20, ,827 Non-Departmental Co Exec Admin 28,820 72,727 11,399 43,087 0 Co Exec Compliance 1,878 2,059 1,346 1, Co Exec Corp Counsel 1,619 4,871 1,619 43,896 0 Mgmt & Budget Admin Co Exec Purchasing (35) 16,950 (1,898) Mgmt & Budget Fiscal Services 17,562 32,553 6,847 27,339 2,660 Facilities Management 13,734 29,028 23,086 23,010 70,183 Central Services Admin Central Services Support Svcs 5,914 14,831 3,949 53,806 7,070 Human Resources 20,005 50,513 7,911 29,920 0 Treasurer Clerk Adm/Micrographics Allocated Costs for Fiscal , ,900 69, , ,117 Roll Forwards Fixed Costs 110, ,900 69, , ,117 Schedule A Page C-3

17 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD District Court Building Depreciation 250,912 8, ,810 68,280 0 Non-Departmental ,184 Co Exec Admin 58,088 8,520 87, Co Exec Compliance 1, ,869 3,339 6,863 Co Exec Corp Counsel 11, ,939 99,178 24,377 Mgmt & Budget Admin Co Exec Purchasing 21, ,601 3,636 11,293 Mgmt & Budget Fiscal Services 32,415 4,371 72,354 61, ,779 Facilities Management 62,765 2,645 53, ,534 63,868 Central Services Admin Central Services Support Svcs 1,169 15,151 6, ,419 28,635 Human Resources 40,343 5,913 60,991 72, ,576 Treasurer 1, ,112 65,281 11,134 Clerk Adm/Micrographics ,665 0 Allocated Costs for Fiscal ,846 46, ,784 1,539, ,709 Roll Forwards Fixed Costs 481,846 46, ,784 1,539, ,709 Schedule A Page C-4

18 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Probate Court Family Court Prosecuting Atty Sheriff Office BOC Bd of Comm Building Depreciation 33, ,117 91,817 1,960,920 15,922 Non-Departmental ,062 0 Co Exec Admin Co Exec Compliance 2,607 15,078 9, ,257 1,134 Co Exec Corp Counsel 68,283 56,902 32, ,124 30,885 Mgmt & Budget Admin Co Exec Purchasing 2,236 11,423 (1,265) 62,023 1,744 Mgmt & Budget Fiscal Services 88, , ,633 1,074,967 17,977 Facilities Management 89, , , ,602 36,920 Central Services Admin Central Services Support Svcs 73, , , ,075 1,371 Human Resources 57, , ,001 1,524,147 27,665 Treasurer 5,035 45,583 1,522 19, Clerk Adm/Micrographics 48, Allocated Costs for Fiscal ,533 1,906,339 1,165,598 6,310, ,711 Roll Forwards Fixed Costs 468,533 1,906,339 1,165,598 6,310, ,711 Schedule A Page C-5

19 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments BOC Library Water Res. Comm. Parks & Rec Road Commission Friend of Court Building Depreciation 35,238 37,442 2,542 43, ,404 Non-Departmental Co Exec Admin Co Exec Compliance ,757 24, ,075 Co Exec Corp Counsel 16,250 53, , ,120 Mgmt & Budget Admin Co Exec Purchasing (2,156) 1, , ,998 Mgmt & Budget Fiscal Services 7,703 36, , ,147 Facilities Management 93,684 67,252 6,000 16, ,796 Central Services Admin Central Services Support Svcs ,417 12, ,258 Human Resources 6,518 39, , ,724 Treasurer 1, ,063 27,421 1,015 Clerk Adm/Micrographics Allocated Costs for Fiscal , , ,224 87, ,537 Roll Forwards , ,476 Fixed Costs 160, , ,793 87,849 1,041,013 Schedule A Page C-6

20 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Health ROD Automation Oakland Enhance Water Res Co SRF Multi Org Grants Building Depreciation 135, Non-Departmental Co Exec Admin 428, , Co Exec Compliance 12, , Co Exec Corp Counsel 170, Mgmt & Budget Admin Co Exec Purchasing 31,495 3, ,441 2,597 Mgmt & Budget Fiscal Services 292,290 31,572 4, ,403 60,599 Facilities Management 161, Central Services Admin Central Services Support Svcs 212, Human Resources 297,268 5,868 5,759 47,711 20,404 Treasurer 93, , Clerk Adm/Micrographics Allocated Costs for Fiscal ,834,611 41,747 18, ,248 84,432 Roll Forwards Fixed Costs 1,834,611 41,747 18, ,248 84,432 Schedule A Page C-7

21 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Workforce Develp LE Grants Misc LE Grants PA-CRP LE Grants Rd Pat House Comm Dev Building Depreciation 27, , ,840 Non-Departmental Co Exec Admin 11, ,229 Co Exec Compliance 6, , ,531 Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing (195) 510 2, ,809 Mgmt & Budget Fiscal Services 98, ,938 64,112 31,831 71,884 Facilities Management 6, , ,469 Central Services Admin Central Services Support Svcs 1, , ,597 Human Resources 8,027 18,524 27,834 9,826 27,937 Treasurer 2, ,861 Clerk Adm/Micrographics Allocated Costs for Fiscal , , ,143 41, ,211 Roll Forwards , Fixed Costs 162, , ,153 41, ,211 Schedule A Page C-8

22 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Hum Svcs Grants Other Grants Judicial Grants Brownfield Init. Concealed Pistol Building Depreciation 28, Non-Departmental Co Exec Admin 87, Co Exec Compliance 3, Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing 15,133 4,285 4,778 1, Mgmt & Budget Fiscal Services 382,071 51,228 86,833 1,803 1,606 Facilities Management 35, Central Services Admin Central Services Support Svcs 45, ,449 Human Resources 60,826 3,372 4, ,835 Treasurer 1, Clerk Adm/Micrographics Allocated Costs for Fiscal ,026 59,569 96,223 3,618 21,273 Roll Forwards Fixed Costs 660,026 59,569 96,223 3,618 21,273 Schedule A Page C-9

23 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Child Care Fund Co Vets Trust Waste Res Mgmt Misc DSF Water Res Co DSF Building Depreciation 415, Non-Departmental Co Exec Admin 321, Co Exec Compliance 15, Co Exec Corp Counsel 22, Mgmt & Budget Admin Co Exec Purchasing 36, Mgmt & Budget Fiscal Services 296,381 3, ,661 Facilities Management 251, Central Services Admin Central Services Support Svcs 30, Human Resources 255, Treasurer 5, Clerk Adm/Micrographics Allocated Costs for Fiscal ,650,544 3, ,918 Roll Forwards Fixed Costs 1,650,544 3, ,918 Schedule A Page C-10

24 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Proj Work Orders Water Res Co CPF Medical Care Fac Fire Record Mgmt Airport Building Depreciation Non-Departmental Co Exec Admin ,891 36,057 Co Exec Compliance ,716 Co Exec Corp Counsel ,768 Mgmt & Budget Admin Co Exec Purchasing 33,293 17, ,372 20,863 Mgmt & Budget Fiscal Services 7,913 38, , ,406 Facilities Management Central Services Admin ,586 Central Services Support Svcs 0 0 8, ,435 Human Resources 0 7, ,475 25,040 Treasurer ,508 Clerk Adm/Micrographics Allocated Costs for Fiscal ,161 64,277 8,500 89, ,379 Roll Forwards ,401 (15,231) Fixed Costs 42,161 64,277 8,500 96, ,148 Schedule A Page C-11

25 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Drain Prop Funds Delq Tax Revolv Fac & Operations Info Tech Clemis Info Technology Building Depreciation ,987 34, ,269 Non-Departmental Co Exec Admin ,197 40, ,480 Co Exec Compliance 18, ,706 3,411 12,998 Co Exec Corp Counsel ,686 Mgmt & Budget Admin Co Exec Purchasing 228, ,879 17,765 80,719 Mgmt & Budget Fiscal Services 570,433 2, , , ,803 Facilities Management ,610 15, ,845 Central Services Admin Central Services Support Svcs 13,274 5,353 1, ,346 Human Resources 265,206 2, ,081 28, ,895 Treasurer 49,462 84,579 8, ,728 Clerk Adm/Micrographics Allocated Costs for Fiscal ,145,401 95,068 1,152, ,741 1,598,769 Roll Forwards 159,436 (6,632) (1,573) 23, ,731 Fixed Costs 1,304,837 88,436 1,151, ,979 1,727,500 Schedule A Page C-12

26 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Drain Equipment Radio Communicat Motor Pool Communication Bldg & Liab Ins Building Depreciation 0 4,359 20,001 3,712 22,366 Non-Departmental Co Exec Admin 0 17,249 25,995 7,077 15,387 Co Exec Compliance 0 1,797 3,611 1,162 1,782 Co Exec Corp Counsel ,234 Mgmt & Budget Admin Co Exec Purchasing 41,672 8,382 97,726 9,684 5,400 Mgmt & Budget Fiscal Services 63, , , ,227 77,018 Facilities Management 0 6,948 31,904 1,417 5,156 Central Services Admin , Central Services Support Svcs , ,034 Human Resources 0 11,975 18,044 4,907 10,685 Treasurer 1,156 1,554 5, Clerk Adm/Micrographics Allocated Costs for Fiscal , , , , ,622 Roll Forwards 6,388 6,802 16,431 14,626 28,073 Fixed Costs 112, , , , ,695 Schedule A Page C-13

27 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Fringe Benefits Delq Per Prop Tx Public Transport Retirement Retiree Hlt Care Building Depreciation 55, Non-Departmental Co Exec Admin 37, Co Exec Compliance Co Exec Corp Counsel 1, ,753 0 Mgmt & Budget Admin Co Exec Purchasing 8, (108) 0 Mgmt & Budget Fiscal Services 62,456 2, ,977 56,594 Facilities Management 22,914 1, Central Services Admin Central Services Support Svcs 13, ,624 0 Human Resources 26,094 3, Treasurer 1, , , Clerk Adm/Micrographics Allocated Costs for Fiscal , , ,361 57,046 Roll Forwards 40,356 (29,085) Fixed Costs 270, , ,361 57,046 Schedule A Page C-14

28 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Superseding Trust Road Comm Retire Economic Develop Others Total Allocated Building Depreciation ,178 4,860,099 Non-Departmental ,401 7,769 Co Exec Admin ,133,981 Co Exec Compliance ,471 Co Exec Corp Counsel ,137,429 Mgmt & Budget Admin ,736 Co Exec Purchasing 0 0 (30) 0 1,157,904 Mgmt & Budget Fiscal Services 11, ,104,919 Facilities Management ,792 3,876,552 Central Services Admin ,971 Central Services Support Svcs ,193,874 Human Resources ,646,901 Treasurer 15 8, , ,893 Clerk Adm/Micrographics ,823 Allocated Costs for Fiscal ,658 8,465 (30) 637,040 30,664,322 Roll Forwards ,016 Fixed Costs 11,658 8,465 (30) 637,040 31,332,338 Schedule A Page C-15

29 8/23/2017 9:03:02 AM Cost Plan Schedule A - Allocated Costs By Department Level: Detail Central Service Departments Direct Billed Unallocated Cost Adjustments Disallowed Total Expenditures Building Depreciation 0 0 (5,836,697) Non-Departmental 0 19,757,973 0 Co Exec Admin 0 787,453 0 Co Exec Compliance 0 0 (255,500) Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing ,028 Mgmt & Budget Fiscal Services Facilities Management 0 0 (1,373,158) Central Services Admin Central Services Support Svcs 0 220, ,678 Human Resources 0 0 (662) Treasurer 0 7,408,600 0 Clerk Adm/Micrographics Allocated Costs for Fiscal ,175,023 (6,849,380) 51,989,965 Schedule A Page C-16

30 8/23/2017 9:03:02 AM Cost Plan Schedule B - Fixed Costs Proposed Receiving Departments Allocated Costs for Fiscal 2016 Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments Proposed Costs Future Period M&B Equalization 782,650 NA NA 782, ,650 M&B Reimb. 403,520 NA NA 403, ,520 Hum Svc Admin 21,823 NA NA 21, ,823 Hum Svc Homeland 99,548 NA NA 99, ,548 Pub Svc Admin 14,869 NA NA 14, ,869 Pub Svc Vets Svc 110,998 NA NA 110, ,998 Pub Svc Comm Cor 282,900 NA NA 282, ,900 Pub Svc MSU Ext 69,980 NA NA 69, ,980 Pub Svc Animal 261,125 NA NA 261, ,125 Pub Svc CC Prob 182,117 NA NA 182, ,117 Pub Svc Med Exam 481,846 NA NA 481, ,846 C&ED Admin 46,306 NA NA 46, ,306 C&ED Dev & Plan 649,784 NA NA 649, ,784 Clerk / ROD 1,539,062 NA NA 1,539, ,539,062 District Court 511,709 NA NA 511, ,709 Probate Court 468,533 NA NA 468, ,533 Family Court 1,906,339 NA NA 1,906, ,906,339 Prosecuting Atty 1,165,598 NA NA 1,165, ,165,598 Sheriff Office 6,310,841 NA NA 6,310, ,310,841 BOC Bd of Comm 133,711 NA NA 133, ,711 BOC Library 160,165 NA NA 160, ,165 Water Res. Comm. 293,044 NA NA 293, ,044 Parks & Rec 826, , , , ,793 Road Commission 87,849 NA NA 87, ,849 Friend of Court 917, , ,476 1,041, ,041,013 Health 1,834,611 NA NA 1,834, ,834,611 ROD Automation 41,747 NA NA 41, ,747 Oakland Enhance 18,669 NA NA 18, ,669 Water Res Co SRF 336,248 NA NA 336, ,248 Multi Org Grants 84,432 NA NA 84, ,432 Workforce Develp 162,473 NA NA 162, ,473 LE Grants Misc 124,086 NA NA 124, ,086 LE Grants PA-CRP 188, ,133 44, , ,153 LE Grants Rd Pat 41,994 NA NA 41, ,994 House Comm Dev 229,211 NA NA 229, ,211 Hum Svcs Grants 660,026 NA NA 660, ,026 Other Grants 59,569 NA NA 59, ,569 Judicial Grants 96,223 NA NA 96, ,223 Brownfield Init. 3,618 NA NA 3, ,618 Concealed Pistol 21,273 NA NA 21, ,273 Child Care Fund 1,650,544 NA NA 1,650, ,650,544 Co Vets Trust 3,529 NA NA 3, ,529 Waste Res Mgmt 355 NA NA Misc DSF 560 NA NA Water Res Co DSF 3,918 NA NA 3, ,918 Proj Work Orders 42,161 NA NA 42, ,161 Water Res Co CPF 64,277 NA NA 64, ,277 Medical Care Fac 8,500 NA NA 8, ,500 Fire Record Mgmt 89,264 81,863 7,401 96, ,665 Airport 415, ,610 (15,231) 400, ,148 Drain Prop Funds 1,145, , ,436 1,304, ,304,837 Delq Tax Revolv 95, ,700 (6,632) 88, ,436 Fac & Operations 1,152,579 1,154,152 (1,573) 1,151, ,151,006 Schedule B Page C-17

31 8/23/2017 9:03:02 AM Cost Plan Schedule B - Fixed Costs Proposed Info Tech Clemis 332, ,503 23, , ,979 Info Technology 1,598,769 1,470, ,731 1,727, ,727,500 Drain Equipment 106,276 99,888 6, , ,664 Radio Communicat 211, ,283 6, , ,887 Motor Pool 563, ,694 16, , ,556 Communication 167, ,152 14, , ,404 Bldg & Liab Ins 182, ,549 28, , ,695 Fringe Benefits 230, ,773 40, , ,485 Delq Per Prop Tx 133, ,171 (29,085) 104, ,001 Public Transport 235 NA NA Retirement 122,361 NA NA 122, ,361 Retiree Hlt Care 57,046 NA NA 57, ,046 Superseding Trust 11,658 NA NA 11, ,658 Road Comm Retire 8,465 NA NA 8, ,465 Economic Develop (30) NA NA (30) 0 (30) Others 637,040 NA NA 637, ,040 Total Allocated 30,664,322 7,687, ,016 31,332, ,332,338 Direct Billed 0 Unallocated Total 28,175,023 Cost Adjustments (6,849,380) Disallowed Total 0 Total Expenditures 51,989,965 Schedule B Page C-18

32 8/23/2017 9:03:02 AM Cost Plan Schedule C - Summary of Allocated Costs Level: Detail Department Name Total Expenditures Disallowed Cost Adjustments Unallocated Direct Billed Total Allocated Building Depreciation 0 5,836,697 0 Non-Departmental 21,079,507 0 (19,757,973) 0 Co Exec Admin 2,838,988 0 (787,453) 0 Co Exec Compliance 539, ,500 0 Co Exec Corp Counsel 2,349, Mgmt & Budget Admin 233, Co Exec Purchasing 1,211,058 (300,028) 0 Mgmt & Budget Fiscal Services 6,177,476 (931) 0 Facilities Management 1,399,336 1,373,158 0 Central Services Admin 230, Central Services Support Svcs 2,281,172 (315,678) (220,997) 0 Human Resources 4,307, Treasurer 8,286,497 0 (7,408,600) 0 Clerk Adm/Micrographics 1,055, M&B Equalization 782,650 M&B Reimb. 403,520 Hum Svc Admin 21,823 Hum Svc Homeland 99,548 Pub Svc Admin 14,869 Pub Svc Vets Svc 110,998 Pub Svc Comm Cor 282,900 Pub Svc MSU Ext 69,980 Pub Svc Animal 261,125 Pub Svc CC Prob 182,117 Pub Svc Med Exam 481,846 C&ED Admin 46,306 C&ED Dev & Plan 649,784 Clerk / ROD 1,539,062 District Court 511,709 Probate Court 468,533 Family Court 1,906,339 Prosecuting Atty 1,165,598 Sheriff Office 6,310,841 BOC Bd of Comm 133,711 BOC Library 160,165 Water Res. Comm. 293,044 Parks & Rec 826,224 Road Commission 87,849 Friend of Court 917,537 Health 1,834,611 ROD Automation 41,747 Oakland Enhance 18,669 Water Res Co SRF 336,248 Multi Org Grants 84,432 Workforce Develp 162,473 LE Grants Misc 124,086 LE Grants PA-CRP 188,143 LE Grants Rd Pat 41,994 House Comm Dev 229,211 Hum Svcs Grants 660,026 Other Grants 59,569 Judicial Grants 96,223 Schedule C Page C-19

33 8/23/2017 9:03:02 AM Cost Plan Schedule C - Summary of Allocated Costs Level: Detail Department Name Total Expenditures Disallowed Cost Adjustments Unallocated Direct Billed Total Allocated Brownfield Init. 3,618 Concealed Pistol 21,273 Child Care Fund 1,650,544 Co Vets Trust 3,529 Waste Res Mgmt 355 Misc DSF 560 Water Res Co DSF 3,918 Proj Work Orders 42,161 Water Res Co CPF 64,277 Medical Care Fac 8,500 Fire Record Mgmt 89,264 Airport 415,379 Drain Prop Funds 1,145,401 Delq Tax Revolv 95,068 Fac & Operations 1,152,579 Info Tech Clemis 332,741 Info Technology 1,598,769 Drain Equipment 106,276 Radio Communicat 211,085 Motor Pool 563,125 Communication 167,778 Bldg & Liab Ins 182,622 Fringe Benefits 230,129 Delq Per Prop Tx 133,086 Public Transport 235 Retirement 122,361 Retiree Hlt Care 57,046 Superseding Trust 11,658 Road Comm Retire 8,465 Economic Develop (30) Others 637,040 Totals 51,989,965 6,849,380 (28,175,023) 0 30,664,322 Deviation: 0 Schedule C Page C-20

34 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Building Deprecia 1.5 Non-Departmental 2.5 Co Exec Admin 3.5 Co Exec Complianc 4.5 Co Exec Corp Coun 5.5 Building Depreciation Non-Departmental 0 (22,391) 0 1,751 0 Co Exec Admin 193,434 0 (350,496) 1,222 59,684 Co Exec Compliance 4, ,637 (26,935) 0 Co Exec Corp Counsel 10, ,533 1,011 (138,935) Mgmt & Budget Admin 10, , ,247 Co Exec Purchasing 75, ,365 73,583 35,768 Mgmt & Budget Fiscal Services 255, ,666 2,659 21,128 Facilities Management 102,527 1,308,429 19, ,146 Central Services Admin 4, , Central Services Support Svcs 62, , ,753 Human Resources 221,079 27,727 51,046 87,684 66,657 Treasurer 22, , ,305 Clerk Adm/Micrographics 12, M&B Equalization 54, ,990 3,733 69,904 M&B Reimb. 10, ,438 4,379 86,167 Hum Svc Admin 1, , ,619 Hum Svc Homeland 25, , ,376 Pub Svc Admin 4, , Pub Svc Vets Svc 20, ,820 1,878 1,619 Pub Svc Comm Cor 75, ,727 2,059 4,871 Pub Svc MSU Ext 13, ,399 1,346 1,619 Pub Svc Animal 20, ,087 1,599 43,896 Pub Svc CC Prob 103, Pub Svc Med Exam 250, ,088 1,887 11,376 C&ED Admin 8, , C&ED Dev & Plan 231, ,820 2, ,939 Clerk / ROD 68, ,339 99,178 District Court 0 1, ,863 24,377 Probate Court 33, ,607 68,283 Family Court 282, ,078 56,902 Prosecuting Atty 91, ,114 32,513 Sheriff Office 1,960,920 3, , ,124 BOC Bd of Comm 15, ,134 30,885 BOC Library 35, ,250 Water Res. Comm. 37, ,757 53,650 Parks & Rec 2, , ,229 Road Commission 43, Friend of Court 137, ,075 8,120 Health 135, ,056 12, ,716 ROD Automation Oakland Enhance 0 0 8, Water Res Co SRF ,597 0 Multi Org Grants Workforce Develp 27, ,567 6,727 0 LE Grants Misc LE Grants PA-CRP 13, ,051 0 LE Grants Rd Pat House Comm Dev 19, ,229 4,531 0 Hum Svcs Grants 28, ,587 3,011 0 Other Grants Judicial Grants Brownfield Init Schedule D Page C-21

35 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Building Deprecia 1.5 Non-Departmental 2.5 Co Exec Admin 3.5 Co Exec Complianc 4.5 Co Exec Corp Coun 5.5 Concealed Pistol Child Care Fund 415, ,942 15,258 22,756 Co Vets Trust Waste Res Mgmt Misc DSF Water Res Co DSF Proj Work Orders Water Res Co CPF Medical Care Fac Fire Record Mgmt 0 0 7, Airport ,057 2,716 35,768 Drain Prop Funds ,185 0 Delq Tax Revolv Fac & Operations 41, ,197 10,706 0 Info Tech Clemis 34, ,558 3,411 0 Info Technology 266, ,480 12, ,686 Drain Equipment Radio Communicat 4, ,249 1,797 0 Motor Pool 20, ,995 3,611 0 Communication 3, ,077 1,162 0 Bldg & Liab Ins 22, ,387 1,782 30,234 Fringe Benefits 55, , ,619 Delq Per Prop Tx Public Transport Retirement ,753 Retiree Hlt Care Superseding Trust Road Comm Retire Economic Develop Others 238,178 3, Total Allocated Direct Bills Unallocated 0 19,757, , Cost Adjustments (5,836,697) 0 0 (255,500) 0 Disallowed Total Expenditures 0 21,079,507 2,838, ,938 2,349,182 Schedule D Page C-22

36 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Mgmt & Budget Adm 6.5 Co Exec Purchasin 7.5 Mgmt & Budget Fis 8.5 Facilities Manage 9.5 Central Services 10.5 Building Depreciation Non-Departmental 0 1,600 18, Co Exec Admin ,603 43,183 0 Co Exec Compliance ,471 1,075 0 Co Exec Corp Counsel ,994 28,267 0 Mgmt & Budget Admin (25,394) (2) 1,397 2,354 0 Co Exec Purchasing 16,841 (267,035) 7,118 16,952 0 Mgmt & Budget Fiscal Services 93,154 (17) (1,178,056) 57,024 0 Facilities Management 0 4,421 11,046 (1,555,841) 0 Central Services Admin 0 (3) 1,642 1,030 (14,728) Central Services Support Svcs 0 4,756 89, ,373 65,623 Human Resources 0 3,040 32,060 51,037 0 Treasurer 0 4,000 46,040 60,627 0 Clerk Adm/Micrographics ,441 23,861 0 M&B Equalization 113,379 (2,084) 61,602 23,458 0 M&B Reimb. 35,357 3,333 29,363 29,161 0 Hum Svc Admin 0 1,143 7,222 1,304 0 Hum Svc Homeland 0 3,320 11,479 15,493 0 Pub Svc Admin ,733 1,075 0 Pub Svc Vets Svc ,562 13,734 0 Pub Svc Comm Cor ,553 29,028 0 Pub Svc MSU Ext 0 (35) 6,847 23,086 0 Pub Svc Animal 0 16,950 27,339 23,010 0 Pub Svc CC Prob 0 (1,898) 2,660 70,183 0 Pub Svc Med Exam 0 21,861 32,415 62,765 0 C&ED Admin ,371 2,645 0 C&ED Dev & Plan 0 8,601 72,354 53,550 0 Clerk / ROD 0 3,636 61, ,534 0 District Court 0 11, ,779 63,868 0 Probate Court 0 2,236 88,010 89,420 0 Family Court 0 11, , ,871 0 Prosecuting Atty 0 (1,265) 130, ,112 0 Sheriff Office 0 62,023 1,074, ,602 0 BOC Bd of Comm 0 1,744 17,977 36,920 0 BOC Library 0 (2,156) 7,703 93,684 0 Water Res. Comm. 0 1,919 36,363 67,252 0 Parks & Rec 0 137, ,435 6,000 0 Road Commission ,705 0 Friend of Court 0 1, , ,796 0 Health 0 31, , ,635 0 ROD Automation 0 3,312 31, Oakland Enhance 0 0 4, Water Res Co SRF 0 40, , Multi Org Grants 0 2,597 60, Workforce Develp 0 (195) 98,710 6,276 0 LE Grants Misc , LE Grants PA-CRP 0 2,377 64,112 37,182 0 LE Grants Rd Pat , House Comm Dev 0 23,809 71,884 8,469 0 Hum Svcs Grants 0 15, ,071 35,903 0 Other Grants 0 4,285 51, Judicial Grants 0 4,778 86, Brownfield Init. 0 1,718 1, Schedule D Page C-23

37 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Mgmt & Budget Adm 6.5 Co Exec Purchasin 7.5 Mgmt & Budget Fis 8.5 Facilities Manage 9.5 Central Services 10.5 Concealed Pistol , Child Care Fund 0 36, , ,269 0 Co Vets Trust 0 0 3, Waste Res Mgmt Misc DSF Water Res Co DSF , Proj Work Orders 0 33,293 7, Water Res Co CPF 0 17,345 38, Medical Care Fac Fire Record Mgmt 0 1,372 74, Airport 0 20, , ,586 Drain Prop Funds 0 228, , Delq Tax Revolv , Fac & Operations 0 135, ,151 97,610 0 Info Tech Clemis 0 17, ,082 15,286 0 Info Technology 0 80, , ,845 0 Drain Equipment 0 41,672 63, Radio Communicat 0 8, ,812 6,948 0 Motor Pool 0 97, ,523 31,904 75,385 Communication 0 9, ,227 1,417 0 Bldg & Liab Ins 0 5,400 77,018 5,156 0 Fringe Benefits 0 8,406 62,456 22,914 0 Delq Per Prop Tx 0 0 2,619 1,690 0 Public Transport Retirement 0 (108) 54, Retiree Hlt Care , Superseding Trust , Road Comm Retire Economic Develop 0 (30) Others ,792 0 Total Allocated Direct Bills Unallocated Cost Adjustments 0 300, (1,373,158) 0 Disallowed Total Expenditures 233,337 1,211,058 6,177,476 1,399, ,866 Schedule D Page C-24

38 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Central Services 11.5 Human Resources 12.5 Treasurer 13.5 Clerk Adm/Microgr 14.5 Totals Building Depreciation Non-Departmental Co Exec Admin 6,982 28, Co Exec Compliance 605 6, Co Exec Corp Counsel 16,270 27, Mgmt & Budget Admin 562 2, Co Exec Purchasing 5,063 13,971 1, Mgmt & Budget Fiscal Services 52,741 65, , Facilities Management 48,353 13, Central Services Admin 292 2, Central Services Support Svcs (721,946) 15, ,478 0 Human Resources 24,380 (568,588) 3, Treasurer 117,321 41,319 (615,173) 0 0 Clerk Adm/Micrographics 0 10, (55,820) 0 M&B Equalization 221,646 96, ,650 M&B Reimb. 110,237 29,473 22, ,520 Hum Svc Admin 2,131 2, ,823 Hum Svc Homeland 4,660 10, ,548 Pub Svc Admin 0 2, ,869 Pub Svc Vets Svc 5,914 20, ,998 Pub Svc Comm Cor 14,831 50, ,900 Pub Svc MSU Ext 3,949 7, ,980 Pub Svc Animal 53,806 29, ,125 Pub Svc CC Prob 7, ,117 Pub Svc Med Exam 1,169 40,343 1, ,846 C&ED Admin 15,151 5, ,306 C&ED Dev & Plan 6,738 60,991 3, ,784 Clerk / ROD 204,419 72,344 65, ,665 1,539,062 District Court 28, ,576 11, ,709 Probate Court 73,620 57,628 5,035 48, ,533 Family Court 137, ,366 45, ,906,339 Prosecuting Atty 447, ,001 1, ,165,598 Sheriff Office 125,075 1,524,147 19, ,310,841 BOC Bd of Comm 1,371 27, ,711 BOC Library 431 6,518 1, ,165 Water Res. Comm. 41,417 39, ,044 Parks & Rec 12, , , ,224 Road Commission , ,849 Friend of Court 81, ,724 1, ,537 Health 212, ,268 93, ,834,611 ROD Automation 225 5, ,747 Oakland Enhance 0 5, ,669 Water Res Co SRF 0 47,711 2, ,248 Multi Org Grants 0 20, ,432 Workforce Develp 1,767 8,027 2, ,473 LE Grants Misc 0 18, ,086 LE Grants PA-CRP 41,334 27, ,143 LE Grants Rd Pat 0 9, ,994 House Comm Dev 25,597 27,937 6, ,211 Hum Svcs Grants 45,385 60,826 1, ,026 Other Grants 0 3, ,569 Judicial Grants 0 4, ,223 Brownfield Init ,618 Schedule D Page C-25

39 8/23/2017 9:03:02 AM Cost Plan Schedule D - Detail of Allocated Costs Level: Detail Department Central Services 11.5 Human Resources 12.5 Treasurer 13.5 Clerk Adm/Microgr 14.5 Totals Concealed Pistol 17,449 1, ,273 Child Care Fund 30, ,068 5, ,650,544 Co Vets Trust ,529 Waste Res Mgmt Misc DSF Water Res Co DSF ,918 Proj Work Orders ,161 Water Res Co CPF 0 7, ,277 Medical Care Fac 8, ,500 Fire Record Mgmt 0 5, ,264 Airport 3,435 25,040 2, ,379 Drain Prop Funds 13, ,206 49, ,145,401 Delq Tax Revolv 5,353 2,393 84, ,068 Fac & Operations 1, ,081 8, ,152,579 Info Tech Clemis , ,741 Info Technology 2, ,895 2, ,598,769 Drain Equipment 0 0 1, ,276 Radio Communicat 9 11,975 1, ,085 Motor Pool 140,119 18,044 5, ,125 Communication 0 4, ,778 Bldg & Liab Ins 14,034 10, ,622 Fringe Benefits 13,187 26,094 1, ,129 Delq Per Prop Tx 0 3, , ,086 Public Transport Retirement 15, , ,361 Retiree Hlt Care ,046 Superseding Trust ,658 Road Comm Retire 0 0 8, ,465 Economic Develop (30) Others , ,040 Total Allocated 30,664,322 Direct Bills Unallocated 220, ,408, ,175,023 Cost Adjustments 315,678 (662) 0 0 (6,849,380) Disallowed Total Expenditures 2,281,172 4,307,127 8,286,497 1,055,481 51,989,965 Schedule D Page C-26

40 8/23/2017 9:03:02 AM Cost Plan Schedule E - Summary of Basis Department Basis Source Building Depreciation N. Office Bldg Assigned square footage by department Building square footage summary NO Health Ctr Assigned square footage by department Building square footage summary Court House Assigned square footage by department Building square footage summary Info Tech Bldg Assigned square footage by department Building square footage summary Annex I Assigned square footage by department Building square footage summary Annex II Assigned square footage by department Building square footage summary Oak Pointe Assigned square footage by department Building square footage summary Public Works Assigned square footage by department Building square footage summary Child Care Ctr Assigned square footage by department Building square footage summary Health Svc Ctr Assigned square footage by department Building square footage summary S. Health Svc Assigned square footage by department Building square footage summary Law Enf Complex Assigned square footage by department Building square footage summary Medical Exam Assigned square footage by department Building square footage summary Child Welfare Assigned square footage by department Building square footage summary Work Release Assigned square footage by department Building square footage summary Animal Shelter Assigned square footage by department Building square footage summary Trusty Camp Assigned square footage by department Building square footage summary Materials Mgmt Assigned square footage by department Building square footage summary Sheriff Admin Assigned square footage by department Building square footage summary South Ofc Bldg Assigned square footage by department Building square footage summary Boot Camp Direct allocation to Sheriff Facilities Management Mens Facility Assigned square footage by department Building square footage summary D Building Assigned square footage by department Building square footage summary Central Garage Assigned square footage by department Building square footage summary Service Center Direct allocation to Facilities Management Facilities Management EOB 41 West Assigned square footage by department Building square footage summary Non-Departmental Property Insur Dollar amount of insured value by department Statement of values Specific Serv Dollar amount of expenses by department Paid invoices Grounds Care Direct allocation to Facilities Management Expenditure financial analysis inquiry FM&O Direct allocation to Facilities Management Expenditure financial analysis inquire Co Exec Admin Administration Dollar amount of personnel expenses by department Annual Financial Statement Co Exec Compliance General Audits Dollar amount of expense by benefiting dept. (1,000) General ledger Audits/Bank Rec Number of hours by benefiting department Annual Audit Division Time Summary Purchasing Adm Direct allocation to Purchasing Compliance Office time allocation summary Co Exec Corp Counsel Civil Counsel Number of cases by department Annual file summary Bldg Liab Direct allocation to the liability fund Corporation Counsel Mgmt & Budget Admin Budget Admin Personnel expenses by benefiting division Employee Earnings Distribution Report Co Exec Purchasing Purch General Number of purchase orders by benefiting department Purchase order summary Purch I.T. Number of purchase orders by benefiting department Purchase order summary PCARD Dollar amount of PCARD purchases by department PCARD purchase summary OfficeMax Dollar amount of OfficeMax purchases by department P-Card purchase summary Schedule E Page C-27

41 8/23/2017 9:03:02 AM Cost Plan Schedule E - Summary of Basis Department Basis Source ATM Reimb Number of ATM transactions by building occupant ATM withdrawls summary Home Depot Dollar amount of Home Depot purchases by department P-Card purchase summary Mgmt & Budget Fiscal Services General Acctng Dollar amount of expense by benefiting department General ledger Payroll Svcs Dollar amount of personnel expenses by department Annual Financial Statements Budgeting Dollar amount of expense by benefiting dept. (1,000) General ledger Grant Acctng Assigned wages by benefiting grant Grant accounting worksheet Fund Accounting Assigned wages by benefiting department Employee assignment summary Accts Payable Number of accounting transactions by benefiting dept. Detail General Ledger Drain Acctng Percentage of effort by benefiting department Labor distribution summary Cash Receipting Number of cash receipts processed by department Detail transaction summary Billed Acctng Personnel expenses by benefiting department Labor Distribution Report Prof Services Dollar amount of services by benefiting department Paid Invoices Facilities Management N. Office Bldg Assigned square footage by department Building square footage summary NO Health Ctr Assigned square footage by department Building square footage summary Courthouse Assigned square footage by department Building square footage summary Central Svc Bld Assigned square footage by department Building square footage summary Info Tech Bldg Assigned square footage by department Building square footage summary Annex I Assigned square footage by department Building square footage summary Annex II Assigned square footage by department Building square footage summary Oak Pointe Assigned square footage by department Building square footage summary Public Works Assigned square footage by department Building square footage summary Child Care Ctr Assigned square footage by department Building square footage summary Health Svc Ctr Assigned square footage by department Building square footage summary S. Health Svc Assigned square footage by department Building square footage summary Law Enf Complex Assigned square footage by department Building square footage summary Medical Exam Assigned square footage by department Building square footage summary Child Welfare Assigned square footage by department Building square footage summary Work Release Assigned square footage by department Building square footage summary Animal Shelter Assigned square footage by department Building square footage summary Trusty Camp Assigned square footage by department Building square footage summary Materials Mgmt Assigned square footage by department Building square footage summary Sheriff Admin Assigned square footage by department Building square footage summary P&R (Market) Assigned square footage by department Building square footage summary South Ofc Bldg Assigned square footage by deparment Building square footage summary Mens Facility Assigned square footage by department Building square footage summary D Building Assigned square footage by department Building square footage summary Central Garage Assigned square footage by department Building square footage summary Med Care Fac. Assigned square footage by department Building square footage summary EOB 41 West Assigned square footage by department Building square footage summary District Court Assigned square footage by department Building square footage summary Building Secur Direct allocation to benefiting department Court security summary Central Services Admin Cent Svcs Admin Dollar amount of personnel expenses by supervised dept Annual financial statement Central Services Support Svcs Mail Services Dollar amount of mail charges Annual mail chargeback summary Records Retent Records Count by department Record summary log Materials Mgmt Direct allocation to Facilities Consultant's workpapers Schedule E Page C-28

42 8/23/2017 9:03:02 AM Cost Plan Schedule E - Summary of Basis Department Basis Source Admin Supt MP Direct allocation to Motor Pool Consultant's workpapers Human Resources Personnel Svcs Dollar amount of personnel expenses by department Annual Financial Statement Treasurer Cash Accounting Number of cash trasactions by department Cash transaction summary Disb General Number of vouchers by department Voucher transaction count summary Disb Specific Number of checks and direct deposits by department Check and direct deposit summary Delq Tax Fund Direct allocation to the Delinquent Tax Fund County Treasurer Delq Per Prop Direct allocation to Delinquent Personal Property Tax County Treasurer Clerk Adm/Micrographics Clerk Admin Direct allocation to Clerk/ROD General Ledger Micrographics Dollar amount of Micrographics charges by department General ledger Schedule E Page C-29

43 Cost Plan Schedule.1 - Nature and Extent of Services For Department Building Depreciation Oakland County owns and operates numerous buildings throughout the County. Most of these buildings either house departments that directly administer Federal and State programs or provide support services to such programs. The depreciation is based on the assigned useful life of the original cost of the buildings and subsequent capital improvements. In addition, any allowable interest expense would also be included with the building charge. The cost of each facility was then allocated to the occupants at each respective facility based on the gross square footage assigned to each. The following is a list of buildings included in this schedule. Buildings North Office Building North Office Health Center Courthouse Central Service Building Information Technology Building Annex I Annex II Oak Pointe Public Works Child Care Center Health Service Center Southfield Health Center Law Enforcement Complex Medical Examiner Child Welfare Work Release Animal Control Trusty Camp Materials Management Sheriff Administration Farmers Market South Office Building Boot Camp Mens Facility D Building Central Garage Service Center EOB 41 West This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution Page C-30

44 Cost Plan Schedule.1 - Nature and Extent of Services For Department Building Depreciation established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-31

45 8/23/2017 9:03:03 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Building Depreciation 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 0 0 Cost Adjustments: Building Depr./Int 5,836,697 Total Departmental Cost Adjustments: 5,836,697 5,836,697 Total To Be Allocated: 5,836,697 5,836,697 Schedule 1.2 Page C-32

46 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Total G&A N. Office Bldg NO Health Ctr Court House Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement 0 Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 5,836, , , ,926 Functional Cost 5,836, , , ,926 Step 1 Reallocate Admin Costs Unallocated Costs st 5,836, , , ,926 Step 2 2nd Total For Building Depreciation Schedule.3 Total 5,836, , , ,926 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-33

47 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Info Tech Bldg Annex I Annex II Oak Pointe Public Works Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 307,313 81,392 20, ,382 57,164 Functional Cost 307,313 81,392 20, ,382 57,164 Step 1 Reallocate Admin Costs Unallocated Costs st 307,313 81,392 20, ,382 57,164 Step 2 2nd Total For Building Depreciation Schedule.3 Total 307,313 81,392 20, ,382 57,164 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-34

48 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Child Care Ctr Health Svc Ctr S. Health Svc Law Enf Complex Medical Exam Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 44,519 3,326 44, , ,912 Functional Cost 44,519 3,326 44, , ,912 Step 1 Reallocate Admin Costs Unallocated Costs st 44,519 3,326 44, , ,912 Step 2 2nd Total For Building Depreciation Schedule.3 Total 44,519 3,326 44, , ,912 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-35

49 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Child Welfare Work Release Animal Shelter Trusty Camp Materials Mgmt Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 415, ,865 25,038 74,428 11,324 Functional Cost 415, ,865 25,038 74,428 11,324 Step 1 Reallocate Admin Costs Unallocated Costs st 415, ,865 25,038 74,428 11,324 Step 2 2nd Total For Building Depreciation Schedule.3 Total 415, ,865 25,038 74,428 11,324 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-36

50 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Sheriff Admin South Ofc Bldg Boot Camp Mens Facility D Building Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 270, ,493 21,474 27,161 13,858 Functional Cost 270, ,493 21,474 27,161 13,858 Step 1 Reallocate Admin Costs Unallocated Costs st 270, ,493 21,474 27,161 13,858 Step 2 2nd Total For Building Depreciation Schedule.3 Total 270, ,493 21,474 27,161 13,858 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-37

51 8/23/2017 9:03:06 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Building Depreciation Central Garage Service Center EOB 41 West Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Building Depr./Int 24,360 96,498 1,146,783 Functional Cost 24,360 96,498 1,146,783 Step 1 Reallocate Admin Costs Unallocated Costs st 24,360 96,498 1,146,783 Step 2 2nd Total For Building Depreciation Schedule.3 Total 24,360 96,498 1,146,783 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 1.3 Page C-38

52 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - N. Office Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Vets Svc 5, ,096 5,096 5,096 Pub Svc MSU Ext 13, ,076 13,076 13,076 Pub Svc CC Prob 17, ,200 16,200 16,200 Water Res. Comm Others Schedule.4 Total for N. Office Bldg 37, ,538 35, ,538 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-39

53 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - NO Health Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Hum Svc Admin ,026 1,026 1,026 C&ED Admin Health 62, ,568 78,568 78,568 Hum Svcs Grants 20, ,253 25,253 25,253 Child Care Fund Schedule.4 Total for NO Health Ctr 84, , , ,913 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-40

54 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Court House Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Corp Counsel 6, ,745 10,745 10,745 Central Services Support Svcs 23, ,455 39,455 39,455 Treasurer 13, ,807 22,807 22,807 Clerk Adm/Micrographics 5, ,380 8,380 8,380 M&B Reimb. 6, ,971 10,971 10,971 Pub Svc CC Prob 3, ,245 6,245 6,245 Clerk / ROD 41, ,280 68,280 68,280 Probate Court 20, ,634 33,634 33,634 Family Court 158, , , ,008 Prosecuting Atty 55, ,817 91,817 91,817 Sheriff Office 12, ,411 21,411 21,411 BOC Bd of Comm 8, ,624 13,624 13,624 BOC Library 21, ,238 35,238 35,238 LE Grants PA-CRP 8, ,987 13,987 13,987 Fac & Operations 7, ,134 12,134 12,134 Info Technology Delq Per Prop Tx Others 19, ,824 32,824 32,824 Schedule.4 Total for Court House 415, , , ,926 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-41

55 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Info Tech Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Clerk Adm/Micrographics 1, ,168 4,168 4,168 Road Commission 11, ,655 43,655 43,655 Info Tech Clemis 6, ,848 24,848 24,848 Info Technology 61, , , ,930 Communication ,712 3,712 3,712 Schedule.4 Total for Info Tech Bldg 81, , , ,313 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-42

56 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Annex I Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Hum Svc Homeland 9, ,590 25,590 25,590 Sheriff Office 13, ,117 36,117 36,117 Info Tech Clemis 3, ,560 9,560 9,560 Others 3, ,125 10,125 10,125 Schedule.4 Total for Annex I 29, ,392 81, ,392 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-43

57 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Annex II Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Central Services Support Svcs 28, ,593 16,593 16,593 Water Res. Comm. 4, ,682 2,682 2,682 Others 1, Schedule.4 Total for Annex II 34, ,100 20, ,100 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-44

58 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Oak Pointe Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 M&B Equalization 15, ,940 54,940 54,940 Pub Svc Comm Cor 13, ,695 45,695 45,695 Sheriff Office 1, ,503 5,503 5,503 Friend of Court 39, , , ,404 House Comm Dev 5, ,840 19,840 19,840 Schedule.4 Total for Oak Pointe 76, , , ,382 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-45

59 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Public Works Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 2, ,393 2,393 2,393 Water Res. Comm. 40, ,829 33,829 33,829 Fac & Operations 24, ,942 20,942 20,942 Schedule.4 Total for Public Works 67, ,164 57, ,164 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-46

60 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Child Care Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Fringe Benefits 12, ,519 44,519 44,519 Schedule.4 Total for Child Care Ctr 12, ,519 44, ,519 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-47

61 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Health Svc Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Health 5, Others 18, ,604 2,604 2,604 Schedule.4 Total for Health Svc Ctr 23, ,326 3, ,326 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-48

62 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - S. Health Svc Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Parks & Rec 2, ,542 2,542 2,542 Health 32, ,588 38,588 38,588 Hum Svcs Grants 3, ,571 3,571 3,571 Schedule.4 Total for S. Health Svc 37, ,701 44, ,701 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-49

63 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Law Enf Complex Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Comm Cor ,017 2,017 2,017 Sheriff Office 267, , , ,914 Schedule.4 Total for Law Enf Complex 267, , , ,931 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-50

64 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Medical Exam Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Med Exam 38, , , ,912 Schedule.4 Total for Medical Exam 38, , , ,912 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-51

65 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Child Welfare Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Child Care Fund 172, , , ,286 Schedule.4 Total for Child Welfare 172, , , ,286 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-52

66 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Work Release Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 61, , , ,865 Schedule.4 Total for Work Release 61, , , ,865 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-53

67 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Animal Shelter Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Animal 19, ,898 20,898 20,898 Others 3, ,140 4,140 4,140 Schedule.4 Total for Animal Shelter 23, ,038 25, ,038 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-54

68 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Trusty Camp Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 8, ,241 11,241 11,241 Others 48, ,187 63,187 63,187 Schedule.4 Total for Trusty Camp 57, ,428 74, ,428 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-55

69 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Materials Mgmt Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 6, ,636 3,636 3,636 Central Services Support Svcs 11, ,219 6,219 6,219 Health 2, ,469 1,469 1,469 Schedule.4 Total for Materials Mgmt 20, ,324 11, ,324 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-56

70 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Sheriff Admin Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 61, , , ,012 Schedule.4 Total for Sheriff Admin 61, , , ,012 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-57

71 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - South Ofc Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Vets Svc 3, ,489 15,489 15,489 Pub Svc Comm Cor 7, ,751 27,751 27,751 Pub Svc CC Prob 20, ,382 81,382 81,382 Family Court 5, ,109 20,109 20,109 Sheriff Office ,383 1,383 1,383 BOC Bd of Comm ,298 2,298 2,298 Health 4, ,026 16,026 16,026 Fac & Operations 2, ,911 8,911 8,911 Info Technology 8, ,304 33,304 33,304 Others 2, ,840 8,840 8,840 Schedule.4 Total for South Ofc Bldg 54, , , ,493 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-58

72 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Boot Camp Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office ,474 21,474 21,474 Schedule.4 Total for Boot Camp ,474 21, ,474 Total Basis: Source: Direct allocation to Sheriff Facilities Management Schedule Page C-59

73 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Mens Facility Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Others 5, ,161 27,161 27,161 Schedule.4 Total for Mens Facility 5, ,161 27, ,161 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-60

74 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - D Building Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Others 3, ,858 13,858 13,858 Schedule.4 Total for D Building 3, ,858 13, ,858 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-61

75 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Central Garage Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Radio Communicat 5, ,359 4,359 4,359 Motor Pool 26, ,001 20,001 20,001 Schedule.4 Total for Central Garage 32, ,360 24, ,360 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-62

76 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - Service Center Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management ,498 96,498 96,498 Schedule.4 Total for Service Center ,498 96, ,498 Total Basis: Source: Direct allocation to Facilities Management Facilities Management Schedule Page C-63

77 8/23/2017 9:03:03 AM Cost Plan Schedule.4 - Detail Activity s For Department Building Depreciation Activity - EOB 41 West Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 17, , , ,434 Co Exec Compliance ,821 4,821 4,821 Mgmt & Budget Admin ,546 10,546 10,546 Co Exec Purchasing 6, ,946 75,946 75,946 Mgmt & Budget Fiscal Services 23, , , ,405 Central Services Admin ,473 4,473 4,473 Human Resources 20, , , ,079 Pub Svc Admin ,680 4,680 4,680 C&ED Admin ,152 8,152 8,152 C&ED Dev & Plan 21, , , ,810 Workforce Develp 2, ,209 27,209 27,209 Info Technology ,306 1,306 1,306 Bldg & Liab Ins 2, ,366 22,366 22,366 Fringe Benefits 1, ,177 11,177 11,177 Others 6, ,379 74,379 74,379 Schedule.4 Total for EOB 41 West 105, ,146,783 1,146, ,146,783 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-64

78 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Total N. Office Bldg NO Health Ctr Court House Info Tech Bldg Co Exec Admin 193, Co Exec Compliance 4, Co Exec Corp Counsel 10, ,745 0 Mgmt & Budget Admin 10, Co Exec Purchasing 75, Mgmt & Budget Fiscal Services 255, Facilities Management 102, Central Services Admin 4, Central Services Support Svcs 62, ,455 0 Human Resources 221, Treasurer 22, ,807 0 Clerk Adm/Micrographics 12, ,380 4,168 M&B Equalization 54, M&B Reimb. 10, ,971 0 Hum Svc Admin 1, , Hum Svc Homeland 25, Pub Svc Admin 4, Pub Svc Vets Svc 20,585 5, Pub Svc Comm Cor 75, Pub Svc MSU Ext 13,076 13, Pub Svc Animal 20, Pub Svc CC Prob 103,827 16, ,245 0 Pub Svc Med Exam 250, C&ED Admin 8, C&ED Dev & Plan 231, Clerk / ROD 68, ,280 0 Probate Court 33, ,634 0 Family Court 282, ,008 0 Prosecuting Atty 91, ,817 0 Sheriff Office 1,960, ,411 0 BOC Bd of Comm 15, ,624 0 BOC Library 35, ,238 0 Water Res. Comm. 37, Parks & Rec 2, Road Commission 43, ,655 Friend of Court 137, Health 135, , Workforce Develp 27, LE Grants PA-CRP 13, ,987 0 House Comm Dev 19, Hum Svcs Grants 28, , Child Care Fund 415, Fac & Operations 41, ,134 0 Info Tech Clemis 34, ,848 Info Technology 266, ,930 Radio Communicat 4, Motor Pool 20, Communication 3, ,712 Bldg & Liab Ins 22, Fringe Benefits 55, Delq Per Prop Tx Others 238, ,824 0 Schedule 1.5 Page C-65

79 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Total N. Office Bldg NO Health Ctr Court House Info Tech Bldg Direct Bill Total 5,836,697 35, , , ,313 Schedule 1.5 Page C-66

80 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Annex I Annex II Oak Pointe Public Works Child Care Ctr Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,393 0 Central Services Admin Central Services Support Svcs 0 16, Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization , M&B Reimb Hum Svc Admin Hum Svc Homeland 25, Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor , Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD Probate Court Family Court Prosecuting Atty Sheriff Office 36, , BOC Bd of Comm BOC Library Water Res. Comm. 0 2, ,829 0 Parks & Rec Road Commission Friend of Court , Health Workforce Develp LE Grants PA-CRP House Comm Dev , Hum Svcs Grants Child Care Fund Fac & Operations ,942 0 Info Tech Clemis 9, Info Technology Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits ,519 Delq Per Prop Tx Others 10, Schedule 1.5 Page C-67

81 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Annex I Annex II Oak Pointe Public Works Child Care Ctr Direct Bill Total 81,392 20, ,382 57,164 44,519 Schedule 1.5 Page C-68

82 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Health Svc Ctr S. Health Svc Law Enf Complex Medical Exam Child Welfare Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management Central Services Admin Central Services Support Svcs Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor 0 0 2, Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam ,912 0 C&ED Admin C&ED Dev & Plan Clerk / ROD Probate Court Family Court Prosecuting Atty Sheriff Office , BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec 0 2, Road Commission Friend of Court Health , Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants 0 3, Child Care Fund ,286 Fac & Operations Info Tech Clemis Info Technology Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Others 2, Schedule 1.5 Page C-69

83 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Health Svc Ctr S. Health Svc Law Enf Complex Medical Exam Child Welfare Direct Bill Total 3,326 44, , , ,286 Schedule 1.5 Page C-70

84 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Work Release Animal Shelter Trusty Camp Materials Mgmt Sheriff Admin Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,636 0 Central Services Admin Central Services Support Svcs ,219 0 Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal 0 20, Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD Probate Court Family Court Prosecuting Atty Sheriff Office 709, , ,012 BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec Road Commission Friend of Court Health ,469 0 Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants Child Care Fund Fac & Operations Info Tech Clemis Info Technology Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Others 0 4,140 63, Schedule 1.5 Page C-71

85 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Work Release Animal Shelter Trusty Camp Materials Mgmt Sheriff Admin Direct Bill Total 709,865 25,038 74,428 11, ,012 Schedule 1.5 Page C-72

86 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department South Ofc Bldg Boot Camp Mens Facility D Building Central Garage Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management Central Services Admin Central Services Support Svcs Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc 15, Pub Svc Comm Cor 27, Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob 81, Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD Probate Court Family Court 20, Prosecuting Atty Sheriff Office 1,383 21, BOC Bd of Comm 2, BOC Library Water Res. Comm Parks & Rec Road Commission Friend of Court Health 16, Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants Child Care Fund Fac & Operations 8, Info Tech Clemis Info Technology 33, Radio Communicat ,359 Motor Pool ,001 Communication Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Others 8, ,161 13,858 0 Schedule 1.5 Page C-73

87 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department South Ofc Bldg Boot Camp Mens Facility D Building Central Garage Direct Bill Total 215,493 21,474 27,161 13,858 24,360 Schedule 1.5 Page C-74

88 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Service Center EOB 41 West Co Exec Admin 0 193,434 Co Exec Compliance 0 4,821 Co Exec Corp Counsel 0 0 Mgmt & Budget Admin 0 10,546 Co Exec Purchasing 0 75,946 Mgmt & Budget Fiscal Services 0 255,405 Facilities Management 96,498 0 Central Services Admin 0 4,473 Central Services Support Svcs 0 0 Human Resources 0 221,079 Treasurer 0 0 Clerk Adm/Micrographics 0 0 M&B Equalization 0 0 M&B Reimb. 0 0 Hum Svc Admin 0 0 Hum Svc Homeland 0 0 Pub Svc Admin 0 4,680 Pub Svc Vets Svc 0 0 Pub Svc Comm Cor 0 0 Pub Svc MSU Ext 0 0 Pub Svc Animal 0 0 Pub Svc CC Prob 0 0 Pub Svc Med Exam 0 0 C&ED Admin 0 8,152 C&ED Dev & Plan 0 231,810 Clerk / ROD 0 0 Probate Court 0 0 Family Court 0 0 Prosecuting Atty 0 0 Sheriff Office 0 0 BOC Bd of Comm 0 0 BOC Library 0 0 Water Res. Comm. 0 0 Parks & Rec 0 0 Road Commission 0 0 Friend of Court 0 0 Health 0 0 Workforce Develp 0 27,209 LE Grants PA-CRP 0 0 House Comm Dev 0 0 Hum Svcs Grants 0 0 Child Care Fund 0 0 Fac & Operations 0 0 Info Tech Clemis 0 0 Info Technology 0 1,306 Radio Communicat 0 0 Motor Pool 0 0 Communication 0 0 Bldg & Liab Ins 0 22,366 Fringe Benefits 0 11,177 Delq Per Prop Tx 0 0 Others 0 74,379 Schedule 1.5 Page C-75

89 8/23/2017 9:03:03 AM Cost Plan Schedule.5 - Summary For Department Building Depreciation Receiving Department Service Center EOB 41 West Direct Bill 0 0 Total 96,498 1,146,783 Schedule 1.5 Page C-76

90 Cost Plan Schedule.1 - Nature and Extent of Services For Department Non-Departmental Oakland County charges various expenses that are not related to a specific department to the Non-Departmental Department. While most of these expenses are general government in nature, some of the expenses are eligible for allocation. The cost of this department has been separated into the following functions: Property Insurance this activity includes the costs associated with property insurance for County owned buildings. The basis of allocation is the dollar amount of insured value by department. The insurance for buildings with multiple occupants was allocated to Facilities Management and in turn allocated to the occupants within each respective building. Specific Services this activity includes the costs included in the Non-Departmental schedule that relate to specific departments. The basis of allocation is the dollar amount of expenses by benefiting department. Service Center - these activities identify the costs of providing grounds maintenance for several facilities that are primarily located in the Oakland County Complex as well as space costs for the Facility Maintenance & Operations department. The basis of allocation is the dollar amount of charges by benefiting department. The cost associated with ground maintenance has been allocated to the Facilities Management schedule in this cost plan for redistribution to those activities that are part of the Service Center location. These costs are then allocated to the appropriate building and in turn allocated based on the square footage of each department located within each respective facility General government this function includes costs that are considered general government and should not be allocated for the proposed purpose of this cost plan. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. Page C-77

91 Cost Plan Schedule.1 - Nature and Extent of Services For Department Non-Departmental All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-78

92 8/23/2017 9:03:07 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Non-Departmental 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 21,079,507 21,079,507 Inbound Costs: Co Exec Compliance 1,751 1,751 Co Exec Purchasing 1,600 1,600 Mgmt & Budget Fiscal Services 18,898 18,898 Treasurer Total Allocated Additions: 22,391 22,391 22,391 Total To Be Allocated: 21,079,507 22,391 21,101,898 Schedule 2.2 Page C-79

93 8/23/2017 9:03:07 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Non-Departmental Total G&A Property Insur Specific Serv Grounds Care Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Other Expense & Cost Buildings 2,123, ,000 Insurance 350, ,561 27,864 0 Other Expenses 18,605, Departmental Total Expenditures Per Financial Statement 21,079,507 Deductions *Total Disallowed Costs Functional Cost 21,079, ,561 27, ,000 Step 1 Reallocate Admin Costs Unallocated Costs (19,737,008) st 1,342, ,561 27, ,000 Step 2 Inbound - All Others 22,391 22, Reallocate Admin Costs (22,391) Unallocated Costs (20,965) nd 1, Total For Non-Departmental Schedule.3 Total 1,343, ,869 27, ,533 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 2.3 Page C-80

94 8/23/2017 9:03:07 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Non-Departmental FM&O General Gov't** Wages & Benefits SALARIES & WAGES 0 0 FRINGE BENEFITS 0 0 Other Expense & Cost Buildings 524,074 1,099,141 Insurance 0 32,390 Other Expenses 0 18,605,477 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs 0 0 Functional Cost 524,074 19,737,008 Step 1 Reallocate Admin Costs 0 0 Unallocated Costs 0 (19,737,008) 1st 524,074 0 Step 2 Inbound - All Others 0 0 Reallocate Admin Costs ,965 Unallocated Costs 0 (20,965) 2nd Total For Non-Departmental Schedule.3 Total 524,631 0 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 2.3 Page C-81

95 8/23/2017 9:03:06 AM Cost Plan Schedule.4 - Detail Activity s For Department Non-Departmental Activity - Property Insur Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 3,098, , , ,265 District Court 12, ,183 1, ,184 Sheriff Office 31, ,895 2, ,897 Health 1, Others 37, ,398 3, ,401 Schedule.4 Total for Property Insur 3,181, , , ,869 Total Basis: Source: Dollar amount of insured value by department Statement of values Schedule Page C-82

96 8/23/2017 9:03:06 AM Cost Plan Schedule.4 - Detail Activity s For Department Non-Departmental Activity - Specific Serv Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Human Resources 27, ,699 27, ,727 Sheriff Office Schedule.4 Total for Specific Serv 27, ,864 27, ,892 Total Basis: Source: Dollar amount of expenses by department Paid invoices Schedule Page C-83

97 8/23/2017 9:03:06 AM Cost Plan Schedule.4 - Detail Activity s For Department Non-Departmental Activity - Grounds Care Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management , , ,533 Schedule.4 Total for Grounds Care , , ,533 Total Basis: Source: Direct allocation to Facilities Management Expenditure financial analysis inquiry Schedule Page C-84

98 8/23/2017 9:03:06 AM Cost Plan Schedule.4 - Detail Activity s For Department Non-Departmental Activity - FM&O Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management , , ,631 Schedule.4 Total for FM&O , , ,631 Total Basis: Source: Direct allocation to Facilities Management Expenditure financial analysis inquire Schedule Page C-85

99 8/23/2017 9:03:06 AM Cost Plan Schedule.5 - Summary For Department Non-Departmental Receiving Department Total Property Insur Specific Serv Grounds Care FM&O Facilities Management 1,308, , , ,631 Human Resources 27, , District Court 1,184 1, Sheriff Office 3,062 2, Health Others 3,401 3, Direct Bill Total 1,343, ,869 27, , ,631 Schedule 2.5 Page C-86

100 Cost Plan Schedule.1 - Nature and Extent of Services For Department Co Exec Admin The County Executive Administration office is responsible for the supervision of all County departments not under the direction of an elected official, coordination of County activities, prepare the annual budget and administer the department expenses, appoint nonelected directors of departments, and act as liaison with Commissioners. The cost of this schedule has been separated into the following activities. Each individual in this office was assigned 100% to their respective activity based on assigned responsibilities. Administration this function identifies the cost of those activities that are administrative in nature, which benefit all departments without elected officials. Costs have been allocated based on the dollar amount of personnel expenses by benefiting department. General Government - this function identifies costs associated with cultural affairs and legislative activities and have not been allocated for the proposed purpose of this cost plan. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-87

101 8/23/2017 9:03:08 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Co Exec Admin 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 2,838,988 2,838,988 Inbound Costs: Building Depreciation 193, ,434 Co Exec Compliance 1,222 1,222 Co Exec Corp Counsel 59,684 59,684 Co Exec Purchasing Mgmt & Budget Fiscal Services 16,603 16,603 Facilities Management 43,183 43,183 Central Services Support Svcs 6,982 6,982 Human Resources 28,693 28,693 Treasurer Total Allocated Additions: 193, , , ,496 Total To Be Allocated: 3,032, ,062 3,189,484 Schedule 3.2 Page C-88

102 8/23/2017 9:03:08 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Co Exec Admin Total G&A Administration General Govt** Wages & Benefits SALARIES & WAGES 1,401, ,130, ,688 FRINGE BENEFITS 725, , ,536 Other Expense & Cost Supplies 18, ,958 3,596 Travel 10, ,299 1,995 Operating Expenses 34, ,757 6,673 Professional Serv 210, ,000 Internal Charges 438, ,808 85,051 Departmental Total Expenditures Per Financial Statement 2,838,988 Deductions *Total Disallowed Costs Functional Cost 2,838, ,119, ,539 Step 1 Inbound - All Others 193, ,946 37,488 Reallocate Admin Costs Unallocated Costs (757,027) 0 0 (757,027) 1st 2,275, ,275,395 0 Step 2 Inbound - All Others 157, ,636 30,426 Unallocated Costs (30,426) 0 0 (30,426) 2nd 126, ,636 0 Total For Co Exec Admin Schedule.3 Total 2,402, ,402,031 0 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 3.3 Page C-89

103 8/23/2017 9:03:08 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Admin Activity - Administration Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Compliance 490, ,130 9, ,637 Co Exec Corp Counsel 2,061, ,397 38,397 2,136 40,533 Mgmt & Budget Admin 216, ,041 4, ,263 Co Exec Purchasing 1,035, ,293 19,293 1,072 20,365 Mgmt & Budget Fiscal Services 4,864, ,621 90,621 5,045 95,666 Facilities Management 999, ,613 18,613 1,034 19,647 Central Services Admin 217, ,045 4, ,267 Central Services Support Svcs 1,150, ,435 21,435 1,191 22,626 Human Resources 2,595, ,359 48,359 2,687 51,046 M&B Equalization 7,067, , ,666 7, ,990 M&B Reimb. 2,158, ,202 40,202 2,236 42,438 Hum Svc Admin 200, ,739 3, ,945 Hum Svc Homeland 800, ,908 14, ,737 Pub Svc Admin 216, ,042 4, ,264 Pub Svc Vets Svc 1,465, ,300 27,300 1,520 28,820 Pub Svc Comm Cor 3,698, ,896 68,896 3,831 72,727 Pub Svc MSU Ext 579, ,800 10, ,399 Pub Svc Animal 2,190, ,817 40,817 2,270 43,087 Pub Svc Med Exam 2,953, ,026 55,026 3,062 58,088 C&ED Admin 433, ,074 8, ,520 C&ED Dev & Plan 4,465, ,188 83,188 4,632 87,820 Health 21,762, , ,429 22, ,056 Oakland Enhance 422, ,865 7, ,299 Workforce Develp 588, ,958 10, ,567 House Comm Dev 2,045, ,108 38,108 2,121 40,229 Hum Svcs Grants 4,453, ,966 82,966 4,621 87,587 Child Care Fund 16,370, , ,973 16, ,942 Fire Record Mgmt 401, ,480 7, ,891 Airport 1,833, ,161 34,161 1,896 36,057 Fac & Operations 12,671, , ,060 13, ,197 Info Tech Clemis 2,062, ,420 38,420 2,138 40,558 Info Technology 14,414, , ,534 14, ,480 Radio Communicat 877, ,342 16, ,249 Motor Pool 1,321, ,624 24,624 1,371 25,995 Communication 359, ,705 6, ,077 Bldg & Liab Ins 782, ,579 14, ,387 Fringe Benefits 1,910, ,599 35,599 1,976 37,575 Schedule.4 Total for Administration 122,138, ,275,395 2,275, ,636 2,402,031 Total Basis: Source: Dollar amount of personnel expenses by department Annual Financial Statement Schedule Page C-90

104 8/23/2017 9:03:08 AM Cost Plan Schedule.5 - Summary For Department Co Exec Admin Receiving Department Total Administration Co Exec Compliance 9,637 9,637 Co Exec Corp Counsel 40,533 40,533 Mgmt & Budget Admin 4,263 4,263 Co Exec Purchasing 20,365 20,365 Mgmt & Budget Fiscal Services 95,666 95,666 Facilities Management 19,647 19,647 Central Services Admin 4,267 4,267 Central Services Support Svcs 22,626 22,626 Human Resources 51,046 51,046 M&B Equalization 138, ,990 M&B Reimb. 42,438 42,438 Hum Svc Admin 3,945 3,945 Hum Svc Homeland 15,737 15,737 Pub Svc Admin 4,264 4,264 Pub Svc Vets Svc 28,820 28,820 Pub Svc Comm Cor 72,727 72,727 Pub Svc MSU Ext 11,399 11,399 Pub Svc Animal 43,087 43,087 Pub Svc Med Exam 58,088 58,088 C&ED Admin 8,520 8,520 C&ED Dev & Plan 87,820 87,820 Health 428, ,056 Oakland Enhance 8,299 8,299 Workforce Develp 11,567 11,567 House Comm Dev 40,229 40,229 Hum Svcs Grants 87,587 87,587 Child Care Fund 321, ,942 Fire Record Mgmt 7,891 7,891 Airport 36,057 36,057 Fac & Operations 249, ,197 Info Tech Clemis 40,558 40,558 Info Technology 283, ,480 Radio Communicat 17,249 17,249 Motor Pool 25,995 25,995 Communication 7,077 7,077 Bldg & Liab Ins 15,387 15,387 Fringe Benefits 37,575 37,575 Direct Bill 0 0 Total 2,402,031 2,402,031 Schedule 3.5 Page C-91

105 Cost Plan Schedule.1 - Nature and Extent of Services For Department Co Exec Compliance The County Executive Compliance Division is responsible for reviewing the internal controls, which are necessary to ensure the integrity of the financial system. This is accomplished through both the verification and appraisal of the effectiveness of financial records, controls and operations, and the determination that management policies and procedures are being followed. The cost of the Compliance Division has been separated into the following activities based on the number of total audit hours by audit type. General Audits this function identifies the cost of those audit activities that are general such as reviewing County policies and procedures, attendance audits and assisting the outside auditors. In addition, the cost of the outside auditor, which is included in the Board of Commissioners budget, has been added to this function. Costs have been allocated based on the dollar amount of expenses by benefiting department. Specific Audits / Bank Reconciliation s this function identifies costs associated with performing specific types of audits and bank reconciliation s that relate to specific departments. The basis of allocation is the number of hours spent performing these services by benefiting department. Purchasing Administration this activity identifies the costs associated with providing administrative support related to the Purchasing Department. The costs included in this activity are allocated directly to the Purchasing Department for redistribution. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-92

106 8/23/2017 9:03:10 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Co Exec Compliance 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 539, ,938 Cost Adjustments: Annual County Audit 255,500 Total Departmental Cost Adjustments: 255, ,500 Inbound Costs: Building Depreciation 4,821 4,821 Co Exec Admin 9, ,637 Co Exec Compliance Co Exec Purchasing Mgmt & Budget Fiscal Services 3,471 3,471 Facilities Management 1,075 1,075 Central Services Support Svcs Human Resources 6,610 6,610 Treasurer Total Allocated Additions: 13,951 13,216 27,167 27,167 Total To Be Allocated: 809,389 13, ,605 Schedule 4.2 Page C-93

107 8/23/2017 9:03:10 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Co Exec Compliance Total G&A General Audits Audits/Bank Rec Purchasing Adm Wages & Benefits SALARIES & WAGES 331, ,981 39,559 FRINGE BENEFITS 158, ,613 18,912 Other Expense & Cost Supplies Operating Expenses 3, , Contract Services 1, Travel 2, , Internal Charges 41, ,597 4,958 Departmental Total Expenditures Per Financial Statement 539,938 Deductions *Total Disallowed Costs Cost Adjustments Annual County Audit 255, , Functional Cost 795, , ,517 64,421 Step 1 Inbound - All Others 13, ,286 1,665 Reallocate Admin Costs Unallocated Costs st 809, , ,803 66,086 Step 2 Inbound - All Others 13, ,652 1,564 2nd 13, ,652 1,564 Total For Co Exec Compliance Schedule.3 Total 822, , ,455 67,650 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 4.3 Page C-94

108 8/23/2017 9:03:10 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Compliance Activity - General Audits Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental 4, ,751 1,751 1,751 Co Exec Admin 2, ,222 1,222 1,222 Co Exec Compliance Co Exec Corp Counsel 2, ,011 1,011 1,011 Mgmt & Budget Admin Co Exec Purchasing 1, Mgmt & Budget Fiscal Services 6, ,659 2,659 2,659 Facilities Management 1, Central Services Admin Central Services Support Svcs 2, Human Resources 4, ,854 1,854 1,854 Treasurer 8, ,566 3,566 3,566 Clerk Adm/Micrographics 1, M&B Equalization 8, ,733 3,733 3,733 M&B Reimb. 2, ,190 1,190 1,190 Hum Svc Admin 1, Hum Svc Homeland 1, Pub Svc Admin Pub Svc Vets Svc 1, Pub Svc Comm Cor 4, ,059 2,059 2,059 Pub Svc MSU Ext 1, Pub Svc Animal 3, ,599 1,599 1,599 Pub Svc CC Prob Pub Svc Med Exam 4, ,887 1,887 1,887 C&ED Admin C&ED Dev & Plan 6, ,869 2,869 2,869 Clerk / ROD 7, ,339 3,339 3,339 District Court 15, ,863 6,863 6,863 Probate Court 6, ,607 2,607 2,607 Family Court 29, ,911 12,911 12,911 Prosecuting Atty 17, ,677 7,677 7,677 Sheriff Office 140, ,616 60,616 60,616 BOC Bd of Comm 2, ,134 1,134 1,134 BOC Library 1, Water Res. Comm. 5, ,484 2,484 2,484 Parks & Rec 23, ,098 10,098 10,098 Friend of Court 16, ,029 7,029 7,029 Health 28, ,162 12,162 12,162 ROD Automation 1, Oakland Enhance Water Res Co SRF 8, ,597 3,597 3,597 Multi Org Grants 1, Workforce Develp 15, ,727 6,727 6,727 LE Grants Misc 1, LE Grants PA-CRP 2, ,051 1,051 1,051 LE Grants Rd Pat House Comm Dev 10, ,531 4,531 4,531 Hum Svcs Grants 6, ,011 3,011 3,011 Other Grants 1, Judicial Grants Brownfield Init Concealed Pistol Total Schedule Page C-95

109 8/23/2017 9:03:10 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Compliance Activity - General Audits Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Child Care Fund 35, ,258 15,258 15,258 Co Vets Trust Waste Res Mgmt Water Res Co CPF 1, Fire Record Mgmt Airport 6, ,716 2,716 2,716 Drain Prop Funds 42, ,185 18,185 18,185 Delq Tax Revolv Fac & Operations 24, ,706 10,706 10,706 Info Tech Clemis 7, ,411 3,411 3,411 Info Technology 30, ,998 12,998 12,998 Radio Communicat 4, ,797 1,797 1,797 Motor Pool 8, ,611 3,611 3,611 Communication 2, ,162 1,162 1,162 Bldg & Liab Ins 4, ,782 1,782 1,782 Fringe Benefits 2, Delq Per Prop Tx Schedule.4 Total for General Audits 593, , , ,500 Total Basis: Dollar amount of expense by benefiting dept. (1,000) Source: General ledger Schedule Page C-96

110 8/23/2017 9:03:10 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Compliance Activity - Audits/Bank Rec Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Purchasing ,292 5, ,412 Human Resources ,828 83,828 2,002 85,830 Treasurer 2, , ,203 4, ,188 M&B Reimb ,119 3, ,189 Pub Svc Vets Svc ,073 1, ,095 Pub Svc MSU Ext Family Court ,121 2, ,167 Prosecuting Atty ,407 1, ,437 Sheriff Office 1, , ,154 3, ,641 Water Res. Comm ,990 11, ,273 Parks & Rec ,958 13, ,290 Friend of Court ,789 10, ,046 Schedule.4 Total for Audits/Bank Rec 4, , ,803 11, ,455 Total Basis: Source: Number of hours by benefiting department Annual Audit Division Time Summary Schedule Page C-97

111 8/23/2017 9:03:10 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Compliance Activity - Purchasing Adm Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Purchasing ,086 66,086 1,564 67,650 Schedule.4 Total for Purchasing Adm ,086 66,086 1,564 67,650 Total Basis: Source: Direct allocation to Purchasing Compliance Office time allocation summary Schedule Page C-98

112 8/23/2017 9:03:09 AM Cost Plan Schedule.5 - Summary For Department Co Exec Compliance Receiving Department Total General Audits Audits/Bank Rec Purchasing Adm Non-Departmental 1,751 1, Co Exec Admin 1,222 1, Co Exec Compliance Co Exec Corp Counsel 1,011 1, Mgmt & Budget Admin Co Exec Purchasing 73, ,412 67,650 Mgmt & Budget Fiscal Services 2,659 2, Facilities Management Central Services Admin Central Services Support Svcs Human Resources 87,684 1,854 85,830 0 Treasurer 215,754 3, ,188 0 Clerk Adm/Micrographics M&B Equalization 3,733 3, M&B Reimb. 4,379 1,190 3,189 0 Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc 1, ,095 0 Pub Svc Comm Cor 2,059 2, Pub Svc MSU Ext 1, Pub Svc Animal 1,599 1, Pub Svc CC Prob Pub Svc Med Exam 1,887 1, C&ED Admin C&ED Dev & Plan 2,869 2, Clerk / ROD 3,339 3, District Court 6,863 6, Probate Court 2,607 2, Family Court 15,078 12,911 2,167 0 Prosecuting Atty 9,114 7,677 1,437 0 Sheriff Office 210,257 60, ,641 0 BOC Bd of Comm 1,134 1, BOC Library Water Res. Comm. 14,757 2,484 12,273 0 Parks & Rec 24,388 10,098 14,290 0 Friend of Court 18,075 7,029 11,046 0 Health 12,162 12, ROD Automation Oakland Enhance Water Res Co SRF 3,597 3, Multi Org Grants Workforce Develp 6,727 6, LE Grants Misc LE Grants PA-CRP 1,051 1, LE Grants Rd Pat House Comm Dev 4,531 4, Hum Svcs Grants 3,011 3, Other Grants Judicial Grants Brownfield Init Concealed Pistol Schedule 4.5 Page C-99

113 8/23/2017 9:03:10 AM Cost Plan Schedule.5 - Summary For Department Co Exec Compliance Receiving Department Total General Audits Audits/Bank Rec Purchasing Adm Child Care Fund 15,258 15, Co Vets Trust Waste Res Mgmt Water Res Co CPF Fire Record Mgmt Airport 2,716 2, Drain Prop Funds 18,185 18, Delq Tax Revolv Fac & Operations 10,706 10, Info Tech Clemis 3,411 3, Info Technology 12,998 12, Radio Communicat 1,797 1, Motor Pool 3,611 3, Communication 1,162 1, Bldg & Liab Ins 1,782 1, Fringe Benefits Delq Per Prop Tx Direct Bill Total 822, , ,455 67,650 Schedule 4.5 Page C-100

114 Cost Plan Schedule.1 - Nature and Extent of Services For Department Co Exec Corp Counsel The Corporation Counsel Division is responsible for representing the County in all civil matters. Responsibilities include providing advice on business and legal matters and rendering opinions on the legality of actions or their interpretation. The cost of this division has been separated into the following activities. Civil counsel this function identifies the cost of providing general civil counsel for several County departments. The basis of allocation is the percentage of effort based on number of cases handled by benefiting department. Building Liability this activity identifies the costs of providing administrative support and building costs to counsel staff included directly in the Building Liability fund. These costs have been allocated directly to the benefiting fund. This department receives allocations from other service departments. The allocations received are, in turn, re-allocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-101

115 8/23/2017 9:03:11 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Co Exec Corp Counsel 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 2,349,182 2,349,182 Inbound Costs: Building Depreciation 10,745 10,745 Co Exec Admin 38,397 2,136 40,533 Co Exec Compliance 1,011 1,011 Co Exec Corp Counsel 53,564 53,564 Co Exec Purchasing Mgmt & Budget Fiscal Services 13,994 13,994 Facilities Management 28,267 28,267 Central Services Support Svcs 16,270 16,270 Human Resources 27,802 27,802 Treasurer Total Allocated Additions: 50, , , ,499 Total To Be Allocated: 2,399, ,346 2,541,681 Schedule 5.2 Page C-102

116 8/23/2017 9:03:11 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Co Exec Corp Counsel Total G&A Civil Counsel Bldg Liab Wages & Benefits SALARIES & WAGES 1,392, ,075 1,267,985 0 FRINGE BENEFITS 668,975 59, ,369 0 Other Expense & Cost Supplies 6, ,540 0 Operating Exp 54,778 4,881 49,897 0 Professional Serv Travel 6, ,750 0 Building Space 106,181 5,107 95,192 5,882 Internal Charges 114,092 10, ,926 0 Departmental Total Expenditures Per Financial Statement 2,349,182 Deductions *Total Disallowed Costs Functional Cost 2,349, ,002 2,138,298 5,882 Step 1 Inbound - All Others 50,153 4,469 45,684 0 Reallocate Admin Costs (209,471) 207,962 1,509 Unallocated Costs st 2,399, ,391,944 7,391 Step 2 Inbound - All Others 142,346 12, ,671 0 Reallocate Admin Costs (12,675) 12, Unallocated Costs nd 142, , Total For Co Exec Corp Counsel Schedule.3 Total 2,541, ,534,203 7,478 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 5.3 Page C-103

117 8/23/2017 9:03:11 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Corp Counsel Activity - Civil Counsel Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin ,684 59,684 59,684 Co Exec Corp Counsel ,564 53,564 53,564 Mgmt & Budget Admin ,060 3, ,247 Co Exec Purchasing ,669 33,669 2,099 35,768 Mgmt & Budget Fiscal Services ,895 19,895 1,233 21,128 Facilities Management ,380 44,380 2,766 47,146 Central Services Support Svcs ,182 9, ,753 Human Resources ,745 62,745 3,912 66,657 Treasurer , ,004 6, ,305 M&B Equalization ,803 65,803 4,101 69,904 M&B Reimb ,108 81,108 5,059 86,167 Hum Svc Admin ,531 1, ,619 Hum Svc Homeland ,713 10, ,376 Pub Svc Vets Svc ,531 1, ,619 Pub Svc Comm Cor ,592 4, ,871 Pub Svc MSU Ext ,531 1, ,619 Pub Svc Animal ,320 41,320 2,576 43,896 Pub Svc Med Exam ,713 10, ,376 C&ED Dev & Plan , ,776 7, ,939 Clerk / ROD ,350 93,350 5,828 99,178 District Court ,955 22,955 1,422 24,377 Probate Court ,274 64,274 4,009 68,283 Family Court ,564 53,564 3,338 56,902 Prosecuting Atty ,606 30,606 1,907 32,513 Sheriff Office , ,452 34, ,124 BOC Bd of Comm ,076 29,076 1,809 30,885 BOC Library ,303 15, ,250 Water Res. Comm ,502 50,502 3,148 53,650 Parks & Rec , ,052 11, ,229 Friend of Court ,651 7, ,120 Health , ,690 10, ,716 Child Care Fund ,425 21,425 1,331 22,756 Airport ,669 33,669 2,099 35,768 Info Technology , ,436 20, ,686 Bldg & Liab Ins ,425 21,425 1,331 22,756 Fringe Benefits ,531 1, ,619 Retirement ,182 9, ,753 Schedule.4 Total for Civil Counsel 1, ,391,944 2,391, ,259 2,534,203 Total Basis: Source: Number of cases by department Annual file summary Schedule Page C-104

118 8/23/2017 9:03:11 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Corp Counsel Activity - Bldg Liab Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Bldg & Liab Ins ,391 7, ,478 Schedule.4 Total for Bldg Liab ,391 7, ,478 Total Basis: Source: Direct allocation to the liability fund Corporation Counsel Schedule Page C-105

119 8/23/2017 9:03:11 AM Cost Plan Schedule.5 - Summary For Department Co Exec Corp Counsel Receiving Department Total Civil Counsel Bldg Liab Co Exec Admin 59,684 59,684 0 Co Exec Corp Counsel 53,564 53,564 0 Mgmt & Budget Admin 3,247 3,247 0 Co Exec Purchasing 35,768 35,768 0 Mgmt & Budget Fiscal Services 21,128 21,128 0 Facilities Management 47,146 47,146 0 Central Services Support Svcs 9,753 9,753 0 Human Resources 66,657 66,657 0 Treasurer 107, ,305 0 M&B Equalization 69,904 69,904 0 M&B Reimb. 86,167 86,167 0 Hum Svc Admin 1,619 1,619 0 Hum Svc Homeland 11,376 11,376 0 Pub Svc Vets Svc 1,619 1,619 0 Pub Svc Comm Cor 4,871 4,871 0 Pub Svc MSU Ext 1,619 1,619 0 Pub Svc Animal 43,896 43,896 0 Pub Svc Med Exam 11,376 11,376 0 C&ED Dev & Plan 121, ,939 0 Clerk / ROD 99,178 99,178 0 District Court 24,377 24,377 0 Probate Court 68,283 68,283 0 Family Court 56,902 56,902 0 Prosecuting Atty 32,513 32,513 0 Sheriff Office 587, ,124 0 BOC Bd of Comm 30,885 30,885 0 BOC Library 16,250 16,250 0 Water Res. Comm. 53,650 53,650 0 Parks & Rec 190, ,229 0 Friend of Court 8,120 8,120 0 Health 170, ,716 0 Child Care Fund 22,756 22,756 0 Airport 35,768 35,768 0 Info Technology 344, ,686 0 Bldg & Liab Ins 30,234 22,756 7,478 Fringe Benefits 1,619 1,619 0 Retirement 9,753 9,753 0 Direct Bill Total 2,541,681 2,534,203 7,478 Schedule 5.5 Page C-106

120 Cost Plan Schedule.1 - Nature and Extent of Services For Department Mgmt & Budget Admin The Management & Budget Administration division is responsible for providing supervision and management of all activities performed by the Purchasing Division, Fiscal Services, Reimbursement and Equalization. The basis of allocation is the dollar amount of employee expenses by supervised division. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-107

121 8/23/2017 9:03:13 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Mgmt & Budget Admin 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 233, ,337 Inbound Costs: Building Depreciation 10,546 10,546 Co Exec Admin 4, ,263 Co Exec Compliance Co Exec Corp Counsel 3, ,247 Co Exec Purchasing -2-2 Mgmt & Budget Fiscal Services 1,397 1,397 Facilities Management 2,354 2,354 Central Services Support Svcs Human Resources 2,924 2,924 Treasurer 3 3 Total Allocated Additions: 17,747 7,647 25,394 25,394 Total To Be Allocated: 251,084 7, ,731 Schedule 6.2 Page C-108

122 8/23/2017 9:03:13 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Mgmt & Budget Admin Total G&A Budget Admin Wages & Benefits SALARIES & WAGES 147, ,441 FRINGE BENEFITS 69, ,492 Other Expense & Cost Operating Exp 1, ,108 Travel 1, ,182 Internal Charges 14, ,114 Departmental Total Expenditures Per Financial Statement 233,337 Deductions *Total Disallowed Costs Functional Cost 233, ,337 Step 1 Inbound - All Others 17, ,747 Reallocate Admin Costs 0 0 Unallocated Costs st 251, ,084 Step 2 Inbound - All Others 7, ,647 2nd 7, ,647 Total For Mgmt & Budget Admin Schedule.3 Total 258, ,731 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 6.3 Page C-109

123 8/23/2017 9:03:13 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Admin Activity - Budget Admin Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Purchasing 655, ,346 16, ,841 Mgmt & Budget Fiscal Services 3,628, ,403 90,403 2,751 93,154 M&B Equalization 4,415, , ,023 3, ,379 M&B Reimb. 1,377, ,312 34,312 1,045 35,357 Schedule.4 Total for Budget Admin 10,076, , ,084 7, ,731 Total Basis: Source: Personnel expenses by benefiting division Employee Earnings Distribution Report Schedule Page C-110

124 8/23/2017 9:03:12 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Admin Receiving Department Total Budget Admin Co Exec Purchasing 16,841 16,841 Mgmt & Budget Fiscal Services 93,154 93,154 M&B Equalization 113, ,379 M&B Reimb. 35,357 35,357 Direct Bill 0 0 Total 258, ,731 Schedule 6.5 Page C-111

125 Cost Plan Schedule.1 - Nature and Extent of Services For Department Co Exec Purchasing The Purchasing Division was established as a clearinghouse to provide goods and services to various County departments through its centralized procurement and stores activities. The Division provides timely, effective, and efficient service to using agencies and to vendors doing business with Oakland County. The costs of this department have been allocated to the following activities. Purchasing General this function accounts for the time associated with performing purchasing activities for all County departments with the exception of Information Technology funds. The cost of this department has been allocated based on the number of purchase orders recorded for each department. Purchasing I.T - because the employees responsible for performing the purchasing for I.T. related items are dedicated to providing purchasing services for I.T. funds only, the cost of providing this service has been isolated into a separate cost pool and allocated exclusively to the benefiting group of funds. The basis of allocation is the number of purchase orders recorded for each I.T. related department. Auditing Administration This activity identifies the costs associated with providing administrative support to the Audit Division. The costs included in this activity have been allocated directly to the Audit Division for redistribution. Rebates these activities distribute rebates provided to Purchasing from vendors based on the amount of PCARD, OfficeMax and Home Depot purchases. The basis of allocation is the dollar amount of direct billed purchases by department. The ATM refund was allocated based on the number of ATM transactions by the building occupant where the ATM s are located. For those buildings that are identified in the Facilities Management schedule of this cost plan and may include multiple occupants, the ATM refund was allocated to Facilities Management and in turn assigned to the respective building within that schedule. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution Page C-112

126 Cost Plan Schedule.1 - Nature and Extent of Services For Department Co Exec Purchasing established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-113

127 8/23/2017 9:03:14 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Co Exec Purchasing 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 1,211,058 1,211,058 Cost Adjustments: Reimbursements -300,028 Total Departmental Cost Adjustments: -300, ,028 Inbound Costs: Building Depreciation 75,946 75,946 Co Exec Admin 19,293 1,072 20,365 Co Exec Compliance 71,899 1,684 73,583 Co Exec Corp Counsel 33,669 2,099 35,768 Mgmt & Budget Admin 16, ,841 Co Exec Purchasing Mgmt & Budget Fiscal Services 7,118 7,118 Facilities Management 16,952 16,952 Central Services Support Svcs 5,063 5,063 Human Resources 13,971 13,971 Treasurer 1,428 1,428 Total Allocated Additions: 217,153 49, , ,995 Total To Be Allocated: 1,128,183 49,842 1,178,025 Schedule 7.2 Page C-114

128 8/23/2017 9:03:14 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Co Exec Purchasing Total G&A Purch General Purch I.T. PCARD Wages & Benefits SALARIES & WAGES 655,984 93, ,677 58,258 0 FRINGE BENEFITS 379,661 53, ,111 33,714 0 Other Expense & Cost Supplies 1, Operating Exp 2, , Travel 4, , Bldg Space Costs 100,346 15,624 84, Internal Charges 66,632 9,448 51,267 5,917 0 Departmental Total Expenditures Per Financial Statement 1,211,058 Deductions *Total Disallowed Costs Cost Adjustments Reimbursements (300,028) (175,665) 0 0 (71,317) Functional Cost 911,030 (2,512) 939,267 98,638 (71,317) Step 1 Inbound - All Others 217,153 30, ,077 19,283 0 Reallocate Admin Costs (28,281) 25,354 2,927 0 Unallocated Costs st 1,128, ,131, ,848 (71,317) Step 2 Inbound - All Others 49,842 7,040 38,402 4,400 0 Reallocate Admin Costs (7,040) 6, Unallocated Costs nd 49, ,717 5,125 0 Total For Co Exec Purchasing Schedule.3 Total 1,178, ,176, ,973 (71,317) * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 7.3 Page C-115

129 8/23/2017 9:03:14 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Co Exec Purchasing OfficeMax ATM Reimb Home Depot Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Other Expense & Cost Supplies Operating Exp Travel Bldg Space Costs Internal Charges Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Reimbursements (46,875) (4,561) (1,610) Functional Cost (46,875) (4,561) (1,610) Step 1 Inbound - All Others Reallocate Admin Costs Unallocated Costs st (46,875) (4,561) (1,610) Step 2 Inbound - All Others Reallocate Admin Costs Unallocated Costs nd Total For Co Exec Purchasing Schedule.3 Total (46,875) (4,561) (1,610) * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 7.3 Page C-116

130 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - Purch General Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental ,007 2,007 2,007 Co Exec Admin ,549 1,549 1,549 Co Exec Compliance Co Exec Corp Counsel Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,111 7, ,382 Central Services Support Svcs ,820 4, ,003 Human Resources ,246 4, ,405 Treasurer ,623 5, ,839 Clerk Adm/Micrographics M&B Equalization M&B Reimb ,556 3, ,686 Hum Svc Admin ,202 1, ,245 Hum Svc Homeland ,612 3, ,745 Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor ,549 1, ,602 Pub Svc MSU Ext Pub Svc Animal ,784 17, ,476 Pub Svc CC Prob Pub Svc Med Exam ,917 21, ,777 C&ED Admin C&ED Dev & Plan ,957 10, ,383 Clerk / ROD ,679 5, ,896 District Court ,122 16, ,751 Probate Court ,442 3, ,569 Family Court ,588 18, ,313 Prosecuting Atty ,106 5, ,296 Sheriff Office 1, ,243 74,243 2,943 77,186 BOC Bd of Comm ,007 2, ,078 BOC Library Water Res. Comm ,420 4, ,583 Parks & Rec 2, , ,754 5, ,492 Friend of Court ,093 3, ,205 Health ,540 34,540 1,363 35,903 Water Res Co SRF ,529 39,529 1,562 41,091 Multi Org Grants ,693 2, ,788 LE Grants Misc ,007 LE Grants PA-CRP ,326 3, ,448 House Comm Dev ,641 23, ,569 Hum Svcs Grants ,382 17, ,058 Other Grants ,359 4, ,521 Judicial Grants ,876 4, ,059 Brownfield Init ,661 1, ,718 Concealed Pistol Child Care Fund ,468 37,468 1,478 38,946 Waste Res Mgmt Misc DSF Water Res Co DSF Proj Work Orders ,706 32,706 1,289 33,995 Water Res Co CPF ,750 16, ,403 Total Schedule Page C-117

131 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - Purch General Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Airport ,457 21, ,301 Drain Prop Funds 3, , ,999 9, ,478 Delq Tax Revolv Fac & Operations 2, , ,647 5, ,177 Drain Equipment ,994 41,994 1,659 43,653 Motor Pool 1, ,379 94,379 3,742 98,121 Bldg & Liab Ins ,337 5, ,539 Fringe Benefits ,187 11, ,623 Schedule.4 Total for Purch General 19, ,131,698 1,131,698 44,717 1,176,415 Total Basis: Source: Number of purchase orders by benefiting department Purchase order summary Schedule Page C-118

132 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - Purch I.T. Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 ROD Automation ,184 3, ,312 Fire Record Mgmt ,324 1, ,372 Info Tech Clemis ,353 17, ,079 Info Technology 1, ,252 80,252 3,442 83,694 Radio Communicat ,970 8, ,344 Communication ,765 9, ,172 Schedule.4 Total for Purch I.T. 2, , ,848 5, ,973 Total Basis: Source: Number of purchase orders by benefiting department Purchase order summary Schedule Page C-119

133 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - PCARD Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental 37, (407) (407) (407) Co Exec Admin 40, (442) (442) (442) Co Exec Compliance 3, (38) (38) (38) Co Exec Corp Counsel 21, (234) (234) (234) Mgmt & Budget Admin (2) (2) (2) Co Exec Purchasing 4, (51) (51) (51) Mgmt & Budget Fiscal Services 25, (276) (276) (276) Facilities Management 14, (157) (157) (157) Central Services Admin (3) (3) (3) Central Services Support Svcs 14, (152) (152) (152) Human Resources 81, (878) (878) (878) Treasurer 97, (1,058) (1,058) (1,058) Clerk Adm/Micrographics 1, (17) (17) (17) M&B Equalization 89, (971) (971) (971) M&B Reimb. 6, (73) (73) (73) Hum Svc Admin 3, (40) (40) (40) Hum Svc Homeland 14, (152) (152) (152) Pub Svc Admin (8) (8) (8) Pub Svc Vets Svc 7, (80) (80) (80) Pub Svc Comm Cor 24, (263) (263) (263) Pub Svc MSU Ext 7, (84) (84) (84) Pub Svc Animal 110, (1,193) (1,193) (1,193) Pub Svc CC Prob 29, (316) (316) (316) Pub Svc Med Exam 49, (531) (531) (531) C&ED Admin 7, (85) (85) (85) C&ED Dev & Plan 200, (2,167) (2,167) (2,167) Clerk / ROD 43, (468) (468) (468) District Court 118, (1,278) (1,278) (1,278) Probate Court 35, (382) (382) (382) Family Court 265, (2,869) (2,869) (2,869) Prosecuting Atty 251, (2,726) (2,726) (2,726) Sheriff Office 723, (7,831) (7,831) (7,831) BOC Bd of Comm 20, (221) (221) (221) BOC Library 220, (2,381) (2,381) (2,381) Water Res. Comm. 69, (750) (750) (750) Parks & Rec 920, (9,963) (9,963) (9,963) Friend of Court 31, (342) (342) (342) Health 150, (1,629) (1,629) (1,629) Water Res Co SRF 57, (621) (621) (621) Multi Org Grants 17, (191) (191) (191) Workforce Develp 8, (96) (96) (96) LE Grants Misc 45, (497) (497) (497) LE Grants PA-CRP 43, (475) (475) (475) House Comm Dev 29, (315) (315) (315) Hum Svcs Grants 138, (1,502) (1,502) (1,502) Other Grants 21, (236) (236) (236) Judicial Grants 25, (273) (273) (273) Concealed Pistol 9, (103) (103) (103) Child Care Fund 142, (1,542) (1,542) (1,542) Water Res Co DSF (1) (1) (1) Proj Work Orders 64, (696) (696) (696) Water Res Co CPF 5, (58) (58) (58) Total Schedule Page C-120

134 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - PCARD Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Airport 117, (1,275) (1,275) (1,275) Drain Prop Funds 606, (6,561) (6,561) (6,561) Fac & Operations 777, (8,414) (8,414) (8,414) Info Tech Clemis 24, (262) (262) (262) Info Technology 136, (1,478) (1,478) (1,478) Drain Equipment 168, (1,824) (1,824) (1,824) Radio Communicat 64, (693) (693) (693) Motor Pool 24, (262) (262) (262) Communication 45, (488) (488) (488) Bldg & Liab Ins 4, (47) (47) (47) Fringe Benefits 255, (2,766) (2,766) (2,766) Retirement 8, (93) (93) (93) Economic Develop 2, (30) (30) (30) Schedule.4 Total for PCARD 6,590, (71,317) (71,317) 0 (71,317) Total Basis: Source: Dollar amount of PCARD purchases by department PCARD purchase summary Schedule Page C-121

135 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - OfficeMax Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 8, (509) (509) (509) Co Exec Compliance (26) (26) (26) Co Exec Corp Counsel 6, (365) (365) (365) Co Exec Purchasing (46) (46) (46) Mgmt & Budget Fiscal Services 7, (451) (451) (451) Facilities Management 1, (95) (95) (95) Central Services Support Svcs 1, (92) (92) (92) Human Resources 8, (487) (487) (487) Treasurer 13, (781) (781) (781) Clerk Adm/Micrographics (43) (43) (43) M&B Equalization 20, (1,229) (1,229) (1,229) M&B Reimb. 4, (280) (280) (280) Hum Svc Admin 1, (62) (62) (62) Hum Svc Homeland 4, (272) (272) (272) Pub Svc Vets Svc 3, (233) (233) (233) Pub Svc Comm Cor 10, (636) (636) (636) Pub Svc MSU Ext 4, (242) (242) (242) Pub Svc Animal 5, (325) (325) (325) Pub Svc CC Prob 28, (1,698) (1,698) (1,698) Pub Svc Med Exam 6, (385) (385) (385) C&ED Dev & Plan 10, (615) (615) (615) Clerk / ROD 30, (1,792) (1,792) (1,792) District Court 47, (2,787) (2,787) (2,787) Probate Court 16, (951) (951) (951) Family Court 84, (5,021) (5,021) (5,021) Prosecuting Atty 64, (3,835) (3,835) (3,835) Sheriff Office 122, (7,235) (7,235) (7,235) BOC Bd of Comm 1, (113) (113) (113) BOC Library 2, (128) (128) (128) Water Res. Comm. 32, (1,906) (1,906) (1,906) Parks & Rec 26, (1,564) (1,564) (1,564) Friend of Court 14, (865) (865) (865) Health 46, (2,763) (2,763) (2,763) Workforce Develp 1, (99) (99) (99) LE Grants PA-CRP 10, (596) (596) (596) House Comm Dev 7, (445) (445) (445) Hum Svcs Grants 24, (1,423) (1,423) (1,423) Judicial Grants (8) (8) (8) Concealed Pistol 3, (232) (232) (232) Child Care Fund 19, (1,179) (1,179) (1,179) Proj Work Orders (2) (2) (2) Airport 2, (152) (152) (152) Drain Prop Funds 28, (1,714) (1,714) (1,714) Fac & Operations 11, (687) (687) (687) Info Tech Clemis (52) (52) (52) Info Technology 25, (1,497) (1,497) (1,497) Radio Communicat 4, (266) (266) (266) Motor Pool 2, (133) (133) (133) Bldg & Liab Ins 1, (92) (92) (92) Fringe Benefits 7, (451) (451) (451) Retirement (15) (15) (15) Schedule.4 Total for OfficeMax 792, (46,875) (46,875) 0 (46,875) Total Schedule Page C-122

136 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - OfficeMax Basis: Source: Dollar amount of OfficeMax purchases by department P-Card purchase summary Schedule Page C-123

137 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - ATM Reimb Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 7, (2,708) (2,708) (2,708) District Court 3, (1,388) (1,388) (1,388) Parks & Rec 1, (465) (465) (465) Schedule.4 Total for ATM Reimb 12, (4,561) (4,561) 0 (4,561) Total Basis: Source: Number of ATM transactions by building occupant ATM withdrawls summary Schedule Page C-124

138 8/23/2017 9:03:15 AM Cost Plan Schedule.4 - Detail Activity s For Department Co Exec Purchasing Activity - Home Depot Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management (1) (1) (1) Central Services Support Svcs (3) (3) (3) Hum Svc Homeland (1) (1) (1) Pub Svc MSU Ext (1) (1) (1) Pub Svc Animal 1, (8) (8) (8) District Court (5) (5) (5) Sheriff Office 13, (97) (97) (97) Water Res. Comm. 1, (8) (8) (8) Parks & Rec 94, (701) (701) (701) Health 2, (16) (16) (16) Water Res Co SRF 3, (29) (29) (29) Child Care Fund (6) (6) (6) Proj Work Orders (4) (4) (4) Airport 1, (11) (11) (11) Drain Prop Funds 48, (362) (362) (362) Fac & Operations 26, (197) (197) (197) Drain Equipment 21, (157) (157) (157) Radio Communicat (3) (3) (3) Schedule.4 Total for Home Depot 217, (1,610) (1,610) 0 (1,610) Total Basis: Source: Dollar amount of Home Depot purchases by department P-Card purchase summary Schedule Page C-125

139 8/23/2017 9:03:14 AM Cost Plan Schedule.5 - Summary For Department Co Exec Purchasing Receiving Department Total Purch General Purch I.T. PCARD OfficeMax Non-Departmental 1,600 2,007 0 (407) 0 Co Exec Admin 598 1,549 0 (442) (509) Co Exec Compliance (38) (26) Co Exec Corp Counsel (234) (365) Mgmt & Budget Admin (2) 0 0 (2) 0 Co Exec Purchasing (40) 57 0 (51) (46) Mgmt & Budget Fiscal Services (17) (276) (451) Facilities Management 4,421 7,382 0 (157) (95) Central Services Admin (3) 0 0 (3) 0 Central Services Support Svcs 4,756 5,003 0 (152) (92) Human Resources 3,040 4,405 0 (878) (487) Treasurer 4,000 5,839 0 (1,058) (781) Clerk Adm/Micrographics (17) (43) M&B Equalization (2,084) (971) (1,229) M&B Reimb. 3,333 3,686 0 (73) (280) Hum Svc Admin 1,143 1,245 0 (40) (62) Hum Svc Homeland 3,320 3,745 0 (152) (272) Pub Svc Admin (8) 0 Pub Svc Vets Svc (80) (233) Pub Svc Comm Cor 703 1,602 0 (263) (636) Pub Svc MSU Ext (35) (84) (242) Pub Svc Animal 16,950 18,476 0 (1,193) (325) Pub Svc CC Prob (1,898) (316) (1,698) Pub Svc Med Exam 21,861 22,777 0 (531) (385) C&ED Admin (85) 0 C&ED Dev & Plan 8,601 11,383 0 (2,167) (615) Clerk / ROD 3,636 5,896 0 (468) (1,792) District Court 11,293 16,751 0 (1,278) (2,787) Probate Court 2,236 3,569 0 (382) (951) Family Court 11,423 19,313 0 (2,869) (5,021) Prosecuting Atty (1,265) 5,296 0 (2,726) (3,835) Sheriff Office 62,023 77,186 0 (7,831) (7,235) BOC Bd of Comm 1,744 2,078 0 (221) (113) BOC Library (2,156) (2,381) (128) Water Res. Comm. 1,919 4,583 0 (750) (1,906) Parks & Rec 137, ,492 0 (9,963) (1,564) Friend of Court 1,998 3,205 0 (342) (865) Health 31,495 35,903 0 (1,629) (2,763) ROD Automation 3, , Water Res Co SRF 40,441 41,091 0 (621) 0 Multi Org Grants 2,597 2,788 0 (191) 0 Workforce Develp (195) 0 0 (96) (99) LE Grants Misc 510 1,007 0 (497) 0 LE Grants PA-CRP 2,377 3,448 0 (475) (596) House Comm Dev 23,809 24,569 0 (315) (445) Hum Svcs Grants 15,133 18,058 0 (1,502) (1,423) Other Grants 4,285 4,521 0 (236) 0 Judicial Grants 4,778 5,059 0 (273) (8) Brownfield Init. 1,718 1, Concealed Pistol (103) (232) Child Care Fund 36,219 38,946 0 (1,542) (1,179) Waste Res Mgmt Schedule 7.5 Page C-126

140 8/23/2017 9:03:14 AM Cost Plan Schedule.5 - Summary For Department Co Exec Purchasing Receiving Department Total Purch General Purch I.T. PCARD OfficeMax Misc DSF Water Res Co DSF (1) 0 Proj Work Orders 33,293 33,995 0 (696) (2) Water Res Co CPF 17,345 17,403 0 (58) 0 Fire Record Mgmt 1, , Airport 20,863 22,301 0 (1,275) (152) Drain Prop Funds 228, ,478 0 (6,561) (1,714) Delq Tax Revolv Fac & Operations 135, ,177 0 (8,414) (687) Info Tech Clemis 17, ,079 (262) (52) Info Technology 80, ,694 (1,478) (1,497) Drain Equipment 41,672 43,653 0 (1,824) 0 Radio Communicat 8, ,344 (693) (266) Motor Pool 97,726 98,121 0 (262) (133) Communication 9, ,172 (488) 0 Bldg & Liab Ins 5,400 5,539 0 (47) (92) Fringe Benefits 8,406 11,623 0 (2,766) (451) Retirement (108) 0 0 (93) (15) Economic Develop (30) 0 0 (30) 0 Direct Bill Total 1,178,025 1,176, ,973 (71,317) (46,875) Schedule 7.5 Page C-127

141 8/23/2017 9:03:14 AM Cost Plan Schedule.5 - Summary For Department Co Exec Purchasing Receiving Department ATM Reimb Home Depot Non-Departmental 0 0 Co Exec Admin 0 0 Co Exec Compliance 0 0 Co Exec Corp Counsel 0 0 Mgmt & Budget Admin 0 0 Co Exec Purchasing 0 0 Mgmt & Budget Fiscal Services 0 0 Facilities Management (2,708) (1) Central Services Admin 0 0 Central Services Support Svcs 0 (3) Human Resources 0 0 Treasurer 0 0 Clerk Adm/Micrographics 0 0 M&B Equalization 0 0 M&B Reimb. 0 0 Hum Svc Admin 0 0 Hum Svc Homeland 0 (1) Pub Svc Admin 0 0 Pub Svc Vets Svc 0 0 Pub Svc Comm Cor 0 0 Pub Svc MSU Ext 0 (1) Pub Svc Animal 0 (8) Pub Svc CC Prob 0 0 Pub Svc Med Exam 0 0 C&ED Admin 0 0 C&ED Dev & Plan 0 0 Clerk / ROD 0 0 District Court (1,388) (5) Probate Court 0 0 Family Court 0 0 Prosecuting Atty 0 0 Sheriff Office 0 (97) BOC Bd of Comm 0 0 BOC Library 0 0 Water Res. Comm. 0 (8) Parks & Rec (465) (701) Friend of Court 0 0 Health 0 (16) ROD Automation 0 0 Water Res Co SRF 0 (29) Multi Org Grants 0 0 Workforce Develp 0 0 LE Grants Misc 0 0 LE Grants PA-CRP 0 0 House Comm Dev 0 0 Hum Svcs Grants 0 0 Other Grants 0 0 Judicial Grants 0 0 Brownfield Init. 0 0 Concealed Pistol 0 0 Child Care Fund 0 (6) Waste Res Mgmt 0 0 Schedule 7.5 Page C-128

142 8/23/2017 9:03:14 AM Cost Plan Schedule.5 - Summary For Department Co Exec Purchasing Receiving Department ATM Reimb Home Depot Misc DSF 0 0 Water Res Co DSF 0 0 Proj Work Orders 0 (4) Water Res Co CPF 0 0 Fire Record Mgmt 0 0 Airport 0 (11) Drain Prop Funds 0 (362) Delq Tax Revolv 0 0 Fac & Operations 0 (197) Info Tech Clemis 0 0 Info Technology 0 0 Drain Equipment 0 (157) Radio Communicat 0 (3) Motor Pool 0 0 Communication 0 0 Bldg & Liab Ins 0 0 Fringe Benefits 0 0 Retirement 0 0 Economic Develop 0 0 Direct Bill 0 0 Total (4,561) (1,610) Schedule 7.5 Page C-129

143 Cost Plan Schedule.1 - Nature and Extent of Services For Department Mgmt & Budget Fiscal Services The Fiscal Services Division is responsible for maintaining a system of accounts for all County departments and federal grants to ensure that all assets, liabilities, reserves, revenues, and expenditures are properly recorded. The cost of this Division has been separated into the following activities based on the assigned responsibilities of the individuals within this office. General Accounting this activity identifies the cost of maintaining and reviewing all accounting activity that is recorded in the County s general ledger, preparing financial statements, report writing, and making sure that compliance is met with all financial reporting requirements. Costs have been allocated based on the dollar amount of expenses by benefiting department. Payroll Services this activity identifies the costs of processing and maintaining payroll services for all County departments. The basis of allocation is the dollar amount of personnel (wages & fringe benefits) costs by benefiting. Budgeting this activity identifies the costs of development, evaluation, recommendation and implementation of the annual county budget. The basis of allocation is the dollar amount of expenses by benefiting department excluding the proprietary funds which are managed by the staff allocated in the Fund Accounting activity. Grant Accounting this activity identifies the costs of preparing and monitoring accounting information related to specific grants and contracts. The basis of allocation is the dollar amount of assigned wages by benefiting department. Fund Accounting this activity identifies costs associated with maintaining the financial records and accounts of several departments that are proprietary in nature. The basis of allocation is the assigned wages of the employees who provide this service based on time and effort reports. Accounts Payable this activity identifies the costs of processing accounts payable transactions for those departments that do not record this information into the general ledger directly. The basis of allocation is the number of Voucher transactions posted into the general ledger by benefiting department. Page C-130

144 Cost Plan Schedule.1 - Nature and Extent of Services For Department Mgmt & Budget Fiscal Services Drain Accounting this activity identifies the costs of performing accounting services for the Drain Commission. This activity has been allocated based on the percentage of effort by benefiting division within the Drain Department based on assigned responsibilities of the employees included in this activity. Cash Receipting the cost of the Cash Receipting activity has been allocated based on the number of cash receipts by benefiting department. Direct Billed Accounting this function identifies the divisional administrative support related to accounting staff that are directly included in the budgets of other funds. The basis of allocation is the dollar amount of personnel expense by benefiting department. Professional Services this activity identifies the cost of professional services that are for the benefit of specific departments. The basis of allocation is the dollar amount of professional services by benefiting department. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-131

145 8/23/2017 9:03:16 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Mgmt & Budget Fiscal Services 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 6,177,476 6,177,476 Cost Adjustments: Prior Year Adj -931 Total Departmental Cost Adjustments: Inbound Costs: Building Depreciation 255, ,405 Co Exec Admin 90,621 5,045 95,666 Co Exec Compliance 2,659 2,659 Co Exec Corp Counsel 19,895 1,233 21,128 Mgmt & Budget Admin 90,403 2,751 93,154 Co Exec Purchasing Mgmt & Budget Fiscal Services 34,766 34,766 Facilities Management 57,024 57,024 Central Services Support Svcs 52,741 52,741 Human Resources 65,621 65,621 Treasurer 534, ,675 Total Allocated Additions: 458, ,879 1,212,822 1,212,822 Total To Be Allocated: 6,635, ,879 7,389,367 Schedule 8.2 Page C-132

146 8/23/2017 9:03:16 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Mgmt & Budget Fiscal Services Total G&A General Acctng Payroll Svcs Budgeting Wages & Benefits SALARIES & WAGES 3,099, , , , ,625 FRINGE BENEFITS 1,765,149 64, , , ,837 Other Expense & Cost Supplies 7, ,207 Postage 21, Operating Expenses 29,188 1,074 3,505 3,001 4,743 Professional Serv 65, , Internal Charges 1,188,917 43, , , ,199 Departmental Total Expenditures Per Financial Statement 6,177,476 Deductions *Total Disallowed Costs Cost Adjustments Prior Year Adj (931) (931) Functional Cost 6,176, , , , ,611 Step 1 Inbound - Mgmt & Budget Admin 90,403 90, Inbound - All Others 368,540 13,560 44,262 37,887 59,884 Reallocate Admin Costs (327,176) 33,765 28,888 45,676 Unallocated Costs st 6,635, , ,929 1,095,171 Step 2 Inbound - Central Services Support Svcs: Records Retent 21,847 15, ,279 0 Inbound - Treasurer: Cash Accounting 305, , ,419 0 Inbound - Treasurer: Disb Specific 229, ,560 0 Inbound - Mgmt & Budget Admin 2,751 2, Inbound - All Others 194,661 7,148 23,359 20,002 31,614 Reallocate Admin Costs (25,467) 2,624 2,251 3,555 Unallocated Costs nd 753, , ,511 35,169 Total For Mgmt & Budget Fiscal Services Schedule.3 Total 7,389, ,985 1,074,440 1,130,340 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 8.3 Page C-133

147 8/23/2017 9:03:16 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Mgmt & Budget Fiscal Services Grant Acctng Fund Accounting Accts Payable Drain Acctng Cash Receipting Wages & Benefits SALARIES & WAGES 342, , , ,506 3,396 FRINGE BENEFITS 194, , , ,751 1,942 Other Expense & Cost Supplies 820 2, Postage , Operating Expenses 3,222 8,704 1,918 2, Professional Serv Internal Charges 131, ,535 78, ,745 1,308 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Prior Year Adj Functional Cost 672,334 1,815, , ,752 6,686 Step 1 Inbound - Mgmt & Budget Admin Inbound - All Others 40, ,900 24,212 37, Reallocate Admin Costs 31,014 83,823 18,487 28, Unallocated Costs st 744,037 2,009, , ,281 7,388 Step 2 Inbound - Central Services Support Svcs: Records Retent Inbound - Treasurer: Cash Accounting 19,295 60, ,988 0 Inbound - Treasurer: Disb Specific Inbound - Mgmt & Budget Admin Inbound - All Others 21,474 58,157 12,771 19, Reallocate Admin Costs 2,414 6,538 1,434 2, Unallocated Costs nd 43, ,454 14,205 86, Total For Mgmt & Budget Fiscal Services Schedule.3 Total 787,220 2,134, , ,434 7,618 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 8.3 Page C-134

148 8/23/2017 9:03:16 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Mgmt & Budget Fiscal Services Billed Acctng Prof Services Wages & Benefits SALARIES & WAGES 0 0 FRINGE BENEFITS 0 0 Other Expense & Cost Supplies 0 0 Postage 0 0 Operating Expenses 0 0 Professional Serv 0 39,963 Internal Charges 0 0 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs 0 0 Cost Adjustments Prior Year Adj 0 0 Functional Cost 0 39,963 Step 1 Inbound - Mgmt & Budget Admin 0 0 Inbound - All Others 0 0 Reallocate Admin Costs 56,438 0 Unallocated Costs 0 0 1st 56,438 39,963 Step 2 Inbound - Central Services Support Svcs: Records Retent 0 0 Inbound - Treasurer: Cash Accounting 0 0 Inbound - Treasurer: Disb Specific 0 0 Inbound - Mgmt & Budget Admin 0 0 Inbound - All Others 0 0 Reallocate Admin Costs 4,392 0 Unallocated Costs 0 0 2nd 4,392 0 Total For Mgmt & Budget Fiscal Services Schedule.3 Total 60,830 39,963 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 8.3 Page C-135

149 8/23/2017 9:03:16 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - General Acctng Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental 4, ,726 5,726 5,726 Co Exec Admin 2, ,996 3,996 3,996 Co Exec Compliance Co Exec Corp Counsel 2, ,304 3,304 3,304 Mgmt & Budget Admin Co Exec Purchasing 1, ,706 1,706 1,706 Mgmt & Budget Fiscal Services 6, ,690 8,690 8,690 Facilities Management 1, ,968 1, ,116 Central Services Admin Central Services Support Svcs 2, ,210 3, ,452 Human Resources 4, ,061 6, ,530 Treasurer 8, ,662 11, ,570 Clerk Adm/Micrographics 1, ,486 1, ,597 M&B Equalization 8, ,207 12, ,160 M&B Reimb. 2, ,889 3, ,186 Hum Svc Admin 1, ,827 1, ,965 Hum Svc Homeland 1, ,282 2, ,455 Pub Svc Admin Pub Svc Vets Svc 1, ,560 2, ,753 Pub Svc Comm Cor 4, ,734 6, ,255 Pub Svc MSU Ext 1, ,501 1, ,612 Pub Svc Animal 3, ,227 5, ,630 Pub Svc CC Prob Pub Svc Med Exam 4, ,167 6, ,643 C&ED Admin C&ED Dev & Plan 6, ,380 9, ,113 Clerk / ROD 7, ,915 10, ,767 District Court 15, ,440 22,440 1,755 24,195 Probate Court 6, ,521 8, ,185 Family Court 29, ,215 42,215 3,303 45,518 Prosecuting Atty 17, ,101 25,101 1,962 27,063 Sheriff Office 140, , ,225 15, ,088 BOC Bd of Comm 2, ,705 3, ,988 BOC Library 1, ,855 1, ,995 Water Res. Comm. 5, ,121 8, ,755 Parks & Rec 23, ,016 33,016 2,586 35,602 Friend of Court 16, ,983 22,983 1,797 24,780 Health 28, ,767 39,767 3,116 42,883 ROD Automation 1, ,079 2, ,237 Oakland Enhance Water Res Co SRF 8, ,763 11, ,678 Multi Org Grants 1, ,402 2, ,584 Workforce Develp 15, ,997 21,997 1,723 23,720 LE Grants Misc 1, ,804 2, ,014 LE Grants PA-CRP 2, ,437 3, ,701 LE Grants Rd Pat ,098 1, ,178 House Comm Dev 10, ,815 14,815 1,152 15,967 Hum Svcs Grants 6, ,843 9, ,613 Other Grants 1, ,543 1, ,657 Judicial Grants Brownfield Init Concealed Pistol Total Schedule Page C-136

150 8/23/2017 9:03:16 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - General Acctng Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Child Care Fund 35, ,888 49,888 3,905 53,793 Co Vets Trust Waste Res Mgmt Water Res Co CPF 1, ,142 2, ,303 Fire Record Mgmt Airport 6, ,879 8, ,570 Drain Prop Funds 42, ,459 59,459 4,659 64,118 Delq Tax Revolv Fac & Operations 24, ,004 35,004 2,739 37,743 Info Tech Clemis 7, ,153 11, ,024 Info Technology 30, ,498 42,498 3,326 45,824 Radio Communicat 4, ,874 5, ,330 Motor Pool 8, ,811 11, ,729 Communication 2, ,799 3, ,088 Bldg & Liab Ins 4, ,826 5, ,279 Fringe Benefits 2, ,063 3, ,294 Delq Per Prop Tx Schedule.4 Total for General Acctng 593, , ,403 63, ,985 Total Basis: Source: Dollar amount of expense by benefiting department General ledger Schedule Page C-137

151 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Payroll Svcs Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 2,126, ,098 4,098 4,098 Co Exec Compliance 490, Co Exec Corp Counsel 2,061, ,970 3,970 3,970 Mgmt & Budget Admin 216, Co Exec Purchasing 1,035, ,995 1,995 1,995 Mgmt & Budget Fiscal Services 4,864, ,370 9,370 9,370 Facilities Management 999, ,925 1,925 1,090 3,015 Central Services Admin 217, Central Services Support Svcs 1,150, ,216 2,216 1,252 3,468 Human Resources 2,595, ,999 4,999 2,829 7,828 Treasurer 3,025, ,826 5,826 3,303 9,129 Clerk Adm/Micrographics 777, ,498 1, ,342 M&B Equalization 7,067, ,611 13,611 7,719 21,330 M&B Reimb. 2,158, ,157 4,157 2,355 6,512 Hum Svc Admin 200, Hum Svc Homeland 800, ,541 1, ,409 Pub Svc Admin 216, Pub Svc Vets Svc 1,465, ,820 2,820 1,594 4,414 Pub Svc Comm Cor 3,698, ,125 7,125 4,037 11,162 Pub Svc MSU Ext 579, ,115 1, ,741 Pub Svc Animal 2,190, ,221 4,221 2,389 6,610 Pub Svc Med Exam 2,953, ,689 5,689 3,222 8,911 C&ED Admin 433, ,301 C&ED Dev & Plan 4,465, ,600 8,600 4,878 13,478 Clerk / ROD 5,296, ,200 10,200 5,790 15,990 District Court 11,828, ,783 22,783 12,929 35,712 Probate Court 4,219, ,126 8,126 4,609 12,735 Family Court 19,646, ,841 37,841 21,478 59,319 Prosecuting Atty 15,374, ,612 29,612 16,809 46,421 Sheriff Office 111,551, , , , ,173 BOC Bd of Comm 2,025, ,904 3,904 2,207 6,111 BOC Library 477, ,437 Water Res. Comm. 2,917, ,618 5,618 3,184 8,802 Parks & Rec 11,787, ,704 22,704 12,886 35,590 Friend of Court 13,596, ,186 26,186 14,861 41,047 Health 21,762, ,919 41,919 23,787 65,706 ROD Automation 430, ,291 Oakland Enhance 422, ,268 Water Res Co SRF 3,493, ,727 6,727 3,813 10,540 Multi Org Grants 1,494, ,877 2,877 1,625 4,502 Workforce Develp 588, ,131 1, ,767 LE Grants Misc 1,356, ,611 2,611 1,477 4,088 LE Grants PA-CRP 2,038, ,927 3,927 2,221 6,148 LE Grants Rd Pat 719, ,387 1, ,168 House Comm Dev 2,045, ,940 3,940 2,229 6,169 Hum Svcs Grants 4,453, ,575 8,575 4,866 13,441 Other Grants 247, Judicial Grants 306, Concealed Pistol 134, Child Care Fund 18,672, ,965 35,965 20,409 56,374 Water Res Co CPF 555, ,068 1, ,671 Fire Record Mgmt 401, ,205 Total Schedule Page C-138

152 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Payroll Svcs Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Airport 1,833, ,530 3,530 1,995 5,525 Drain Prop Funds 19,414, ,396 37,396 21,223 58,619 Delq Tax Revolv 175, Fac & Operations 12,671, ,405 24,405 13,846 38,251 Info Tech Clemis 2,062, ,975 3,975 2,248 6,223 Info Technology 14,414, ,764 27,764 15,756 43,520 Radio Communicat 877, ,690 1, ,644 Motor Pool 1,321, ,543 2,543 1,439 3,982 Communication 359, ,081 Bldg & Liab Ins 782, ,507 1, ,357 Fringe Benefits 1,910, ,679 3,679 2,083 5,762 Delq Per Prop Tx 284, Schedule.4 Total for Payroll Svcs 359,743, , , ,511 1,074,440 Total Basis: Source: Dollar amount of personnel expenses by department Annual Financial Statements Schedule Page C-139

153 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Budgeting Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental 4, ,590 10,590 10,590 Co Exec Admin 2, ,390 7,390 7,390 Co Exec Compliance ,406 1,406 1,406 Co Exec Corp Counsel 2, ,114 6,114 6,114 Mgmt & Budget Admin Co Exec Purchasing 1, ,151 3,151 3,151 Mgmt & Budget Fiscal Services 6, ,075 16,075 16,075 Facilities Management 1, ,642 3, ,756 Central Services Admin Central Services Support Svcs 2, ,936 5, ,129 Human Resources 4, ,208 11, ,578 Treasurer 8, ,569 21, ,284 Clerk Adm/Micrographics 1, ,746 2, ,830 M&B Equalization 8, ,575 22, ,326 M&B Reimb. 2, ,196 7, ,433 Hum Svc Admin 1, ,379 3, ,485 Hum Svc Homeland 1, ,222 4, ,358 Pub Svc Admin Pub Svc Vets Svc 1, ,738 4, ,890 Pub Svc Comm Cor 4, ,451 12, ,867 Pub Svc MSU Ext 1, ,776 2, ,860 Pub Svc Animal 3, ,668 9, ,989 Pub Svc CC Prob ,537 1, ,582 Pub Svc Med Exam 4, ,411 11, ,787 C&ED Admin ,592 1, ,638 C&ED Dev & Plan 6, ,350 17, ,923 Clerk / ROD 7, ,192 20, ,864 District Court 15, ,502 41,502 1,380 42,882 Probate Court 6, ,763 15, ,286 Family Court 29, ,081 78,081 2,612 80,693 Prosecuting Atty 17, ,428 46,428 1,550 47,978 Sheriff Office 140, , ,587 12, ,130 BOC Bd of Comm 2, ,858 6, ,083 BOC Library 1, ,430 3, ,537 Friend of Court 16, ,506 42,506 1,414 43,920 Health 28, ,551 73,551 2,461 76,012 ROD Automation 1, ,848 3, ,968 Oakland Enhance ,682 1, ,731 Multi Org Grants 1, ,445 4, ,586 Workforce Develp 15, ,684 40,684 1,355 42,039 LE Grants Misc 1, ,191 5, ,359 LE Grants PA-CRP 2, ,358 6, ,567 LE Grants Rd Pat ,034 2, ,095 House Comm Dev 10, ,400 27, ,316 Hum Svcs Grants 6, ,209 18, ,808 Other Grants 1, ,852 2, ,939 Judicial Grants ,368 1, ,408 Brownfield Init Concealed Pistol Child Care Fund 35, ,273 92,273 3,086 95,359 Co Vets Trust Waste Res Mgmt Total Schedule Page C-140

154 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Budgeting Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Delq Tax Revolv ,149 1, ,182 Delq Per Prop Tx ,095 1, ,127 Schedule.4 Total for Budgeting 420, ,095,171 1,095,171 35,169 1,130,340 Total Basis: Dollar amount of expense by benefiting dept. (1,000) Source: General ledger Schedule Page C-141

155 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Grant Acctng Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Friend of Court 28, ,773 61,773 3,578 65,351 ROD Automation 9, ,714 21,714 1,255 22,969 Multi Org Grants 20, ,459 45,459 2,636 48,095 Workforce Develp 11, ,870 24,870 1,437 26,307 LE Grants Misc 38, ,364 84,364 4,893 89,257 LE Grants PA-CRP 15, ,345 33,345 1,930 35,275 LE Grants Rd Pat 11, ,948 24,948 1,442 26,390 House Comm Dev 7, ,059 17, ,045 Hum Svcs Grants 142, , ,517 18, ,591 Other Grants 19, ,701 41,701 2,417 44,118 Judicial Grants 35, ,449 77,449 4,493 81,942 Brownfield Init Schedule.4 Total for Grant Acctng 342, , ,037 43, ,220 Total Basis: Source: Assigned wages by benefiting grant Grant accounting worksheet Schedule Page C-142

156 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Fund Accounting Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Central Services Support Svcs 32, ,877 70,877 4,418 75,295 Human Resources 1, ,805 2, ,974 M&B Equalization ,905 1, ,015 C&ED Dev & Plan 10, ,588 23,588 1,466 25,054 District Court 10, ,618 23,618 1,469 25,087 Probate Court 3, ,917 7, ,407 Family Court 3, ,919 7, ,409 Sheriff Office 43, ,840 93,840 5,854 99,694 Parks & Rec 31, ,884 68,884 4,293 73,177 Health 39, ,524 85,524 5,331 90,855 Child Care Fund 39, ,524 85,524 5,331 90,855 Fire Record Mgmt 31, ,859 67,859 4,230 72,089 Airport 73, , ,345 9, ,290 Fac & Operations 154, , ,829 21, ,006 Info Tech Clemis 75, , ,542 10, ,750 Info Technology 94, , ,625 12, ,399 Radio Communicat 64, , ,089 8, ,825 Motor Pool 54, , ,457 7, ,906 Communication 58, , ,189 7, ,058 Bldg & Liab Ins 29, ,227 64,227 4,004 68,231 Fringe Benefits 20, ,730 43,730 2,720 46,450 Retirement 23, ,499 50,499 3,150 53,649 Retiree Hlt Care 22, ,750 49,750 3,099 52,849 Superseding Trust 4, ,835 10, ,507 Schedule.4 Total for Fund Accounting 923, ,009,377 2,009, ,454 2,134,831 Total Basis: Source: Assigned wages by benefiting department Employee assignment summary Schedule Page C-143

157 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Accts Payable Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental ,589 1,589 1,589 Co Exec Admin ,056 1,056 1,056 Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,099 2, ,159 Central Services Admin Central Services Support Svcs ,103 1, ,132 Human Resources ,045 3, ,129 Treasurer ,002 2, ,057 Clerk Adm/Micrographics M&B Equalization ,725 1, ,771 M&B Reimb ,039 2, ,096 Hum Svc Admin ,140 1, ,170 Hum Svc Homeland ,196 2, ,257 Pub Svc Admin Pub Svc Vets Svc ,329 5, ,484 Pub Svc Comm Cor ,237 1, ,269 Pub Svc MSU Ext Pub Svc Animal ,964 4, ,110 Pub Svc CC Prob Pub Svc Med Exam ,928 4, ,074 C&ED Admin C&ED Dev & Plan ,474 5, ,635 Clerk / ROD ,907 11, ,269 District Court 5, ,583 72,583 2,235 74,818 Probate Court 3, ,139 40,139 1,237 41,376 Family Court 15, , ,871 5, ,854 Prosecuting Atty ,859 8, ,129 Sheriff Office 3, ,417 43,417 1,336 44,753 BOC Bd of Comm BOC Library Road Commission Friend of Court ,183 2, ,244 Health 1, ,276 16, ,770 ROD Automation ,079 1, ,107 Oakland Enhance Multi Org Grants LE Grants Misc ,075 2, ,135 LE Grants PA-CRP ,160 2, ,221 Hum Svcs Grants ,280 10, ,597 Other Grants ,725 1, ,771 Judicial Grants ,725 1, ,771 Brownfield Init Concealed Pistol Co Vets Trust ,632 2, ,707 Waste Res Mgmt Misc DSF Proj Work Orders ,659 7, ,892 Public Transport Total Schedule Page C-144

158 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Accts Payable Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Retirement ,273 1, ,307 Retiree Hlt Care ,640 3, ,745 Superseding Trust Schedule.4 Total for Accts Payable 38, , ,501 14, ,706 Total Basis: Source: Number of accounting transactions by benefiting dept. Detail General Ledger Schedule Page C-145

159 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Drain Acctng Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Water Res. Comm ,704 16,704 2,081 18,785 Water Res Co SRF , ,659 24, ,950 Water Res Co DSF ,244 3, ,640 Water Res Co CPF ,301 30,301 3,780 34,081 Drain Prop Funds , ,976 48, ,551 Drain Equipment ,397 56,397 7,030 63,427 Schedule.4 Total for Drain Acctng , ,281 86, ,434 Total Basis: Source: Percentage of effort by benefiting department Labor distribution summary Schedule Page C-146

160 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Cash Receipting Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental Co Exec Admin Central Services Support Svcs Human Resources Pub Svc Vets Svc C&ED Dev & Plan Clerk / ROD District Court Probate Court Family Court Prosecuting Atty Sheriff Office Water Res. Comm Parks & Rec Friend of Court Health Water Res Co SRF LE Grants Misc House Comm Dev Hum Svcs Grants Brownfield Init Waste Res Mgmt Water Res Co DSF Proj Work Orders Water Res Co CPF Airport Drain Prop Funds Fac & Operations Info Tech Clemis Info Technology ,060 Drain Equipment Radio Communicat ,013 Motor Pool Bldg & Liab Ins Fringe Benefits Retirement Schedule.4 Total for Cash Receipting ,388 7, ,618 Total Basis: Source: Number of cash receipts processed by department Detail transaction summary Schedule Page C-147

161 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Billed Acctng Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 M&B Reimb. 93, ,479 8, ,136 Parks & Rec 274, ,894 24,894 1,957 26,851 Workforce Develp 49, ,529 4, ,877 House Comm Dev 34, ,107 3, ,345 Drain Prop Funds 102, ,277 9, ,994 Fringe Benefits 67, ,152 6, ,627 Schedule.4 Total for Billed Acctng 622, ,438 56,438 4,392 60,830 Total Basis: Source: Personnel expenses by benefiting department Labor Distribution Report Schedule Page C-148

162 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Mgmt & Budget Fiscal Services Activity - Prof Services Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Friend of Court 29, ,763 29,763 29,763 LE Grants PA-CRP 10, ,200 10,200 10,200 Schedule.4 Total for Prof Services 39, ,963 39, ,963 Total Basis: Source: Dollar amount of services by benefiting department Paid Invoices Schedule Page C-149

163 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Total General Acctng Payroll Svcs Budgeting Grant Acctng Non-Departmental 18,898 5, ,590 0 Co Exec Admin 16,603 3,996 4,098 7,390 0 Co Exec Compliance 3, ,406 0 Co Exec Corp Counsel 13,994 3,304 3,970 6,114 0 Mgmt & Budget Admin 1, Co Exec Purchasing 7,118 1,706 1,995 3,151 0 Mgmt & Budget Fiscal Services 34,766 8,690 9,370 16,075 0 Facilities Management 11,046 2,116 3,015 3,756 0 Central Services Admin 1, Central Services Support Svcs 89,972 3,452 3,468 6,129 0 Human Resources 32,060 6,530 7,828 11,578 0 Treasurer 46,040 12,570 9,129 22,284 0 Clerk Adm/Micrographics 7,441 1,597 2,342 2,830 0 M&B Equalization 61,602 13,160 21,330 23,326 0 M&B Reimb. 29,363 4,186 6,512 7,433 0 Hum Svc Admin 7,222 1, ,485 0 Hum Svc Homeland 11,479 2,455 2,409 4,358 0 Pub Svc Admin 1, Pub Svc Vets Svc 17,562 2,753 4,414 4,890 0 Pub Svc Comm Cor 32,553 7,255 11,162 12,867 0 Pub Svc MSU Ext 6,847 1,612 1,741 2,860 0 Pub Svc Animal 27,339 5,630 6,610 9,989 0 Pub Svc CC Prob 2, ,582 0 Pub Svc Med Exam 32,415 6,643 8,911 11,787 0 C&ED Admin 4, ,301 1,638 0 C&ED Dev & Plan 72,354 10,113 13,478 17,923 0 Clerk / ROD 61,386 11,767 15,990 20,864 0 District Court 202,779 24,195 35,712 42,882 0 Probate Court 88,010 9,185 12,735 16,286 0 Family Court 386,922 45,518 59,319 80,693 0 Prosecuting Atty 130,633 27,063 46,421 47,978 0 Sheriff Office 1,074, , , ,130 0 BOC Bd of Comm 17,977 3,988 6,111 7,083 0 BOC Library 7,703 1,995 1,437 3,537 0 Water Res. Comm. 36,363 8,755 8, Parks & Rec 171,435 35,602 35, Road Commission Friend of Court 207,147 24,780 41,047 43,920 65,351 Health 292,290 42,883 65,706 76,012 0 ROD Automation 31,572 2,237 1,291 3,968 22,969 Oakland Enhance 4, ,268 1,731 0 Water Res Co SRF 242,403 12,678 10, Multi Org Grants 60,599 2,584 4,502 4,586 48,095 Workforce Develp 98,710 23,720 1,767 42,039 26,307 LE Grants Misc 103,938 3,014 4,088 5,359 89,257 LE Grants PA-CRP 64,112 3,701 6,148 6,567 35,275 LE Grants Rd Pat 31,831 1,178 2,168 2,095 26,390 House Comm Dev 71,884 15,967 6,169 28,316 18,045 Hum Svcs Grants 382,071 10,613 13,441 18, ,591 Other Grants 51,228 1, ,939 44,118 Judicial Grants 86, ,408 81,942 Brownfield Init. 1, Schedule 8.5 Page C-150

164 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Total General Acctng Payroll Svcs Budgeting Grant Acctng Concealed Pistol 1, Child Care Fund 296,381 53,793 56,374 95,359 0 Co Vets Trust 3, Waste Res Mgmt Misc DSF Water Res Co DSF 3, Proj Work Orders 7, Water Res Co CPF 38,206 2,303 1, Fire Record Mgmt 74, , Airport 184,406 9,570 5, Drain Prop Funds 570,433 64,118 58, Delq Tax Revolv 2, ,182 0 Fac & Operations 434,151 37,743 38, Info Tech Clemis 192,082 12,024 6, Info Technology 307,803 45,824 43, Drain Equipment 63, Radio Communicat 158,812 6,330 2, Motor Pool 144,523 12,729 3, Communication 139,227 4,088 1, Bldg & Liab Ins 77,018 6,279 2, Fringe Benefits 62,456 3,294 5, Delq Per Prop Tx 2, ,127 0 Public Transport Retirement 54, Retiree Hlt Care 56, Superseding Trust 11, Direct Bill Total 7,389, ,985 1,074,440 1,130, ,220 Schedule 8.5 Page C-151

165 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Fund Accounting Accts Payable Drain Acctng Cash Receipting Billed Acctng Non-Departmental 0 1, Co Exec Admin 0 1, Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management 0 2, Central Services Admin Central Services Support Svcs 75,295 1, Human Resources 2,974 3, Treasurer 0 2, Clerk Adm/Micrographics M&B Equalization 2,015 1, M&B Reimb. 0 2, ,136 Hum Svc Admin 0 1, Hum Svc Homeland 0 2, Pub Svc Admin Pub Svc Vets Svc 0 5, Pub Svc Comm Cor 0 1, Pub Svc MSU Ext Pub Svc Animal 0 5, Pub Svc CC Prob Pub Svc Med Exam 0 5, C&ED Admin C&ED Dev & Plan 25,054 5, Clerk / ROD 0 12, District Court 25,087 74, Probate Court 8,407 41, Family Court 8, , Prosecuting Atty 0 9, Sheriff Office 99,694 44, BOC Bd of Comm BOC Library Water Res. Comm , Parks & Rec 73, ,851 Road Commission Friend of Court 0 2, Health 90,855 16, ROD Automation 0 1, Oakland Enhance Water Res Co SRF , Multi Org Grants Workforce Develp ,877 LE Grants Misc 0 2, LE Grants PA-CRP 0 2, LE Grants Rd Pat House Comm Dev ,345 Hum Svcs Grants 0 10, Other Grants 0 1, Judicial Grants 0 1, Brownfield Init Schedule 8.5 Page C-152

166 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Fund Accounting Accts Payable Drain Acctng Cash Receipting Billed Acctng Concealed Pistol Child Care Fund 90, Co Vets Trust 0 2, Waste Res Mgmt Misc DSF Water Res Co DSF 0 0 3, Proj Work Orders 0 7, Water Res Co CPF , Fire Record Mgmt 72, Airport 169, Drain Prop Funds , ,994 Delq Tax Revolv Fac & Operations 358, Info Tech Clemis 173, Info Technology 217, ,060 0 Drain Equipment , Radio Communicat 148, ,013 0 Motor Pool 126, Communication 134, Bldg & Liab Ins 68, Fringe Benefits 46, ,627 Delq Per Prop Tx Public Transport Retirement 53,649 1, Retiree Hlt Care 52,849 3, Superseding Trust 11, Direct Bill Total 2,134, , ,434 7,618 60,830 Schedule 8.5 Page C-153

167 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Prof Services Non-Departmental 0 Co Exec Admin 0 Co Exec Compliance 0 Co Exec Corp Counsel 0 Mgmt & Budget Admin 0 Co Exec Purchasing 0 Mgmt & Budget Fiscal Services 0 Facilities Management 0 Central Services Admin 0 Central Services Support Svcs 0 Human Resources 0 Treasurer 0 Clerk Adm/Micrographics 0 M&B Equalization 0 M&B Reimb. 0 Hum Svc Admin 0 Hum Svc Homeland 0 Pub Svc Admin 0 Pub Svc Vets Svc 0 Pub Svc Comm Cor 0 Pub Svc MSU Ext 0 Pub Svc Animal 0 Pub Svc CC Prob 0 Pub Svc Med Exam 0 C&ED Admin 0 C&ED Dev & Plan 0 Clerk / ROD 0 District Court 0 Probate Court 0 Family Court 0 Prosecuting Atty 0 Sheriff Office 0 BOC Bd of Comm 0 BOC Library 0 Water Res. Comm. 0 Parks & Rec 0 Road Commission 0 Friend of Court 29,763 Health 0 ROD Automation 0 Oakland Enhance 0 Water Res Co SRF 0 Multi Org Grants 0 Workforce Develp 0 LE Grants Misc 0 LE Grants PA-CRP 10,200 LE Grants Rd Pat 0 House Comm Dev 0 Hum Svcs Grants 0 Other Grants 0 Judicial Grants 0 Brownfield Init. 0 Schedule 8.5 Page C-154

168 8/23/2017 9:03:16 AM Cost Plan Schedule.5 - Summary For Department Mgmt & Budget Fiscal Services Receiving Department Prof Services Concealed Pistol 0 Child Care Fund 0 Co Vets Trust 0 Waste Res Mgmt 0 Misc DSF 0 Water Res Co DSF 0 Proj Work Orders 0 Water Res Co CPF 0 Fire Record Mgmt 0 Airport 0 Drain Prop Funds 0 Delq Tax Revolv 0 Fac & Operations 0 Info Tech Clemis 0 Info Technology 0 Drain Equipment 0 Radio Communicat 0 Motor Pool 0 Communication 0 Bldg & Liab Ins 0 Fringe Benefits 0 Delq Per Prop Tx 0 Public Transport 0 Retirement 0 Retiree Hlt Care 0 Superseding Trust 0 Direct Bill 0 Total 39,963 Schedule 8.5 Page C-155

169 Cost Plan Schedule.1 - Nature and Extent of Services For Department Facilities Management The Facilities Management department is responsible for providing administrative support to Facilities Operations. The schedule includes the cost of providing administrative support as well as engineering employees who provide technical support. In addition, an adjustment was included for the cost of providing building security at specific locations. The cost of this schedule has been separated between the different buildings that benefit from these services based on the assigned square footage of each building. The cost identified with each building was then allocated to the occupants of each respective building based on the assigned square footage that each department occupies within their respective building. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-156

170 8/23/2017 9:03:17 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Facilities Management 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 1,399,336 1,399,336 Cost Adjustments: Refund of Expenses -55,244 Building Security 1,428,402 Total Departmental Cost Adjustments: 1,373,158 1,373,158 Inbound Costs: Building Depreciation 102, ,527 Non-Departmental 1,307,037 1,392 1,308,429 Co Exec Admin 18,613 1,034 19,647 Co Exec Compliance Co Exec Corp Counsel 44,380 2,766 47,146 Co Exec Purchasing 4, ,421 Mgmt & Budget Fiscal Services 9,634 1,412 11,046 Facilities Management 13,421 13,421 Central Services Support Svcs 48,353 48,353 Human Resources 13,477 13,477 Treasurer Total Allocated Additions: 1,486,943 82,319 1,569,262 1,569,262 Total To Be Allocated: 4,259,437 82,319 4,341,756 Schedule 9.2 Page C-157

171 8/23/2017 9:03:18 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Total G&A N. Office Bldg NO Health Ctr Courthouse Wages & Benefits SALARIES & WAGES 661, ,297 29, ,605 FRINGE BENEFITS 337, ,785 15,156 74,796 Other Expense & Cost Supplies 2, Travel 5, ,221 Operating Expenses 13, ,081 Professional Serv 305, ,145 13,728 67,752 Internal Charges 72, ,464 3,269 16,136 Departmental Total Expenditures Per Financial Statement 1,399,336 Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (55,244) 0 (1,110) (2,480) (12,242) Building Security 1,428, ,126,343 Functional Cost 2,772, ,017 60,350 1,424,193 Step 1 Inbound - Building Depreciation: Service Center 96, ,316 5,181 25,584 Inbound - Non-Departmental: Property Insur 282, ,099 12,923 91,862 Inbound - Non-Departmental: Grounds Care 500, ,443 25, ,416 Inbound - Non-Departmental: FM&O 524, ,515 23, ,174 Inbound - Co Exec Purchasing: ATM Reimb (2,708) (1,421) Inbound - All Others 86, ,725 3,861 19,160 Reallocate Admin Costs Unallocated Costs st 4,259, , ,438 1,801,968 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 80, ,608 3,609 18,369 2nd 82, ,639 3,672 18,772 Total For Facilities Management Schedule.3 Total 4,341, , ,110 1,820,740 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-158

172 8/23/2017 9:03:18 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Central Svc Bld Info Tech Bldg Annex I Annex II Oak Pointe Wages & Benefits SALARIES & WAGES 6,748 26,727 10,519 12,041 26,860 FRINGE BENEFITS 3,443 13,637 5,367 6,143 13,704 Other Expense & Cost Supplies Travel Operating Expenses Professional Serv 3,119 12,352 4,861 5,564 12,413 Internal Charges 743 2,942 1,158 1,325 2,956 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (563) (2,232) (878) (1,005) (2,243) Building Security Functional Cost 13,711 54,302 21,372 24,462 54,570 Step 1 Inbound - Building Depreciation: Service Center 1,172 4,659 1,837 2,105 0 Inbound - Non-Departmental: Property Insur 0 7,712 6,008 4,496 7,229 Inbound - Non-Departmental: Grounds Care 5,793 23,021 9,075 10,403 23,175 Inbound - Non-Departmental: FM&O 5,323 21,155 8,340 9,559 21,297 Inbound - Co Exec Purchasing: ATM Reimb (598) Inbound - All Others 877 3,476 1,366 1,562 3,493 Reallocate Admin Costs Unallocated Costs st 26, ,325 47,998 52, ,166 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 813 3,253 1,272 1,453 3,267 2nd 822 3,305 1,296 1,478 3,319 Total For Facilities Management Schedule.3 Total 27, ,630 49,294 54, ,485 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-159

173 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Public Works Child Care Ctr Health Svc Ctr S. Health Svc Law Enf Complex Wages & Benefits SALARIES & WAGES 23,949 4,432 8,336 13,430 94,670 FRINGE BENEFITS 12,219 2,262 4,253 6,852 48,302 Other Expense & Cost Supplies Travel Operating Expenses ,989 Professional Serv 11,068 2,048 3,852 6,206 43,751 Internal Charges 2, ,478 10,420 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (2,000) (370) (696) (1,121) (7,905) Building Security Functional Cost 48,656 9,005 16,935 27, ,339 Step 1 Inbound - Building Depreciation: Service Center 4, , ,517 Inbound - Non-Departmental: Property Insur 0 2,112 3,406 5,006 58,132 Inbound - Non-Departmental: Grounds Care 20,658 3,823 7, ,613 Inbound - Non-Departmental: FM&O 18,983 3,513 6,626 10,634 74,998 Inbound - Co Exec Purchasing: ATM Reimb Inbound - All Others 3, ,083 1,743 12,318 Reallocate Admin Costs Unallocated Costs st 95,597 19,798 36,719 44, ,917 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 2, ,007 1,624 11,549 2nd 2, ,024 1,639 11,773 Total For Facilities Management Schedule.3 Total 98,549 20,339 37,743 46, ,690 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-160

174 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Medical Exam Child Welfare Work Release Animal Shelter Trusty Camp Wages & Benefits SALARIES & WAGES 13,694 60,930 21,567 8,203 20,376 FRINGE BENEFITS 6,987 31,088 11,004 4,186 10,396 Other Expense & Cost Supplies Travel Operating Expenses 288 1, Professional Serv 6,329 28,158 9,967 3,791 9,417 Internal Charges 1,507 6,706 2, ,243 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (1,144) (5,088) (1,801) (685) (1,702) Building Security Functional Cost 27, ,790 43,818 16,666 41,398 Step 1 Inbound - Building Depreciation: Service Center 2,384 10,630 3, Inbound - Non-Departmental: Property Insur 6, ,560 2,350 4,337 Inbound - Non-Departmental: Grounds Care 11,780 52,528 18, Inbound - Non-Departmental: FM&O 10,825 48,271 17,111 6,479 16,136 Inbound - Co Exec Purchasing: ATM Reimb Inbound - All Others 1,778 7,930 2,805 1,067 2,652 Reallocate Admin Costs Unallocated Costs st 61, ,149 97,682 26,562 64,523 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 1,656 7,433 2, ,475 2nd 1,685 7,538 2, ,495 Total For Facilities Management Schedule.3 Total 62, , ,349 27,560 67,018 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-161

175 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Materials Mgmt Sheriff Admin P&R (Market) South Ofc Bldg Mens Facility Wages & Benefits SALARIES & WAGES 7,343 21,898 1,323 19,318 1,786 FRINGE BENEFITS 3,747 11, , Other Expense & Cost Supplies Travel Operating Expenses Professional Serv 3,394 10, , Internal Charges 808 2, , Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (613) (1,829) (110) (1,613) (149) Building Security Functional Cost 14,919 44,489 2,689 39,248 3,629 Step 1 Inbound - Building Depreciation: Service Center 1,284 3, Inbound - Non-Departmental: Property Insur 0 7, ,583 0 Inbound - Non-Departmental: Grounds Care 6,346 18, ,554 Inbound - Non-Departmental: FM&O 5,831 17,321 1,043 15,302 1,428 Inbound - Co Exec Purchasing: ATM Reimb 0 0 (689) 0 0 Inbound - All Others 956 2, , Reallocate Admin Costs Unallocated Costs st 29,336 94,468 3,214 63,647 7,154 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 887 2, , nd 898 2, , Total For Facilities Management Schedule.3 Total 30,234 97,172 3,370 66,014 7,366 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-162

176 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management D Building Central Garage Med Care Fac. EOB 41 West District Court Wages & Benefits SALARIES & WAGES 1,125 9,460 1,059 37,246 18,921 FRINGE BENEFITS 574 4, ,004 9,654 Other Expense & Cost Supplies Travel Operating Expenses Professional Serv 520 4, ,213 8,744 Internal Charges 124 1, ,100 2,083 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Refund of Expenses (94) (790) (88) (3,110) (1,580) Building Security ,956 0 Functional Cost 2,286 19,220 2, ,629 38,442 Step 1 Inbound - Building Depreciation: Service Center 195 1, ,494 0 Inbound - Non-Departmental: Property Insur ,464 14,047 Inbound - Non-Departmental: Grounds Care 964 8, ,090 0 Inbound - Non-Departmental: FM&O 886 7, ,489 15,004 Inbound - Co Exec Purchasing: ATM Reimb Inbound - All Others 143 1, ,841 2,463 Reallocate Admin Costs Unallocated Costs st 4,474 37,697 4, ,007 69,956 Step 2 Inbound - Non-Departmental: Property Insur Inbound - Non-Departmental: Grounds Care Inbound - Non-Departmental: FM&O Inbound - All Others 131 1, ,539 2,298 2nd 133 1, ,626 2,328 Total For Facilities Management Schedule.3 Total 4,607 38,852 4, ,633 72,284 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-163

177 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Facilities Management Building Secur Wages & Benefits SALARIES & WAGES 0 FRINGE BENEFITS 0 Other Expense & Cost Supplies 0 Travel 0 Operating Expenses 0 Professional Serv 0 Internal Charges 0 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs 0 Cost Adjustments Refund of Expenses (3) Building Security 218,103 Functional Cost 218,100 Step 1 Inbound - Building Depreciation: Service Center 0 Inbound - Non-Departmental: Property Insur 0 Inbound - Non-Departmental: Grounds Care 0 Inbound - Non-Departmental: FM&O 0 Inbound - Co Exec Purchasing: ATM Reimb 0 Inbound - All Others 0 Reallocate Admin Costs 0 Unallocated Costs 0 1st 218,100 Step 2 Inbound - Non-Departmental: Property Insur 0 Inbound - Non-Departmental: Grounds Care 0 Inbound - Non-Departmental: FM&O 0 Inbound - All Others 0 2nd 0 Total For Facilities Management Schedule.3 Total 218,100 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 9.3 Page C-164

178 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - N. Office Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Vets Svc 5, ,763 8, ,994 Pub Svc MSU Ext 13, ,486 22, ,086 Pub Svc CC Prob 17, ,864 27, ,622 Water Res. Comm ,600 1, ,640 Others Schedule.4 Total for N. Office Bldg 37, ,115 61,115 1,639 62,754 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-165

179 8/23/2017 9:03:17 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - NO Health Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Hum Svc Admin ,272 1, ,304 C&ED Admin Health 62, ,509 97,509 2, ,248 Hum Svcs Grants 20, ,339 31, ,209 Child Care Fund Schedule.4 Total for NO Health Ctr 84, , ,438 3, ,110 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-166

180 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Courthouse Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Corp Counsel 6, ,267 28,267 28,267 Central Services Support Svcs 23, , ,801 1, ,891 Treasurer 13, ,002 60, ,627 Clerk Adm/Micrographics 5, ,046 22, ,268 M&B Reimb. 6, ,863 28, ,161 Pub Svc CC Prob 3, ,429 16, ,592 Clerk / ROD 41, , ,637 1, ,534 Probate Court 20, ,488 88, ,420 Family Court 158, , ,321 7, ,717 Prosecuting Atty 55, , ,562 2, ,112 Sheriff Office 12, ,329 56, ,920 BOC Bd of Comm 8, ,845 35, ,219 BOC Library 21, ,707 92, ,684 LE Grants PA-CRP 8, ,800 36, ,182 Fac & Operations 7, ,924 31, ,258 Info Technology ,917 1, ,935 Delq Per Prop Tx ,675 1, ,690 Others 19, ,355 86, ,263 Schedule.4 Total for Courthouse 415, ,801,968 1,801,968 18,772 1,820,740 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-167

181 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Central Svc Bld Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Fac & Operations 17, ,005 25, ,772 Others 1, ,871 1, ,926 Schedule.4 Total for Central Svc Bld 19, ,876 26, ,698 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-168

182 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Info Tech Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Clerk Adm/Micrographics 1, ,550 1, ,593 Road Commission 11, ,237 16, ,705 Info Tech Clemis 6, ,241 9, ,504 Info Technology 61, ,918 85,918 2,493 88,411 Communication ,379 1, ,417 Schedule.4 Total for Info Tech Bldg 81, , ,325 3, ,630 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-169

183 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Annex I Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Hum Svc Homeland 9, ,088 15, ,493 Sheriff Office 13, ,305 21, ,895 Info Tech Clemis 3, ,636 5, ,782 Others 3, ,969 5, ,124 Schedule.4 Total for Annex I 29, ,998 47,998 1,296 49,294 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-170

184 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Annex II Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Central Services Support Svcs 28, ,414 43,414 1,228 44,642 Water Res. Comm. 4, ,017 7, ,210 Others 1, ,156 2, ,213 Schedule.4 Total for Annex II 34, ,587 52,587 1,478 54,065 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-171

185 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Oak Pointe Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 M&B Equalization 15, ,772 22, ,458 Pub Svc Comm Cor 13, ,942 18, ,515 Sheriff Office 1, ,280 2, ,347 Friend of Court 39, ,951 56,951 1,745 58,696 House Comm Dev 5, ,221 8, ,469 Schedule.4 Total for Oak Pointe 76, , ,166 3, ,485 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-172

186 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Public Works Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 2, ,001 4,001 4,001 Water Res. Comm. 40, ,575 56,575 1,827 58,402 Fac & Operations 24, ,021 35,021 1,125 36,146 Schedule.4 Total for Public Works 67, ,597 95,597 2,952 98,549 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-173

187 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Child Care Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Fringe Benefits 12, ,798 19, ,339 Schedule.4 Total for Child Care Ctr 12, ,798 19, ,339 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-174

188 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Health Svc Ctr Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Health 5, ,964 7, ,184 Others 18, ,755 28, ,559 Schedule.4 Total for Health Svc Ctr 23, ,719 36,719 1,024 37,743 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-175

189 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - S. Health Svc Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Parks & Rec 2, ,539 2, ,630 Health 32, ,562 38,562 1,421 39,983 Hum Svcs Grants 3, ,567 3, ,694 Schedule.4 Total for S. Health Svc 37, ,668 44,668 1,639 46,307 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-176

190 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Law Enf Complex Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Comm Cor ,016 Sheriff Office 267, , ,925 11, ,674 Schedule.4 Total for Law Enf Complex 267, , ,917 11, ,690 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-177

191 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Medical Exam Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Med Exam 38, ,080 61,080 1,685 62,765 Schedule.4 Total for Medical Exam 38, ,080 61,080 1,685 62,765 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-178

192 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Child Welfare Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Child Care Fund 172, , ,149 7, ,687 Schedule.4 Total for Child Welfare 172, , ,149 7, ,687 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-179

193 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Work Release Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 61, ,682 97,682 2, ,349 Schedule.4 Total for Work Release 61, ,682 97,682 2, ,349 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-180

194 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Animal Shelter Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Animal 19, ,170 22, ,010 Others 3, ,392 4, ,550 Schedule.4 Total for Animal Shelter 23, ,562 26, ,560 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-181

195 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Trusty Camp Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 8, ,745 9, ,118 Others 48, ,778 54,778 2,122 56,900 Schedule.4 Total for Trusty Camp 57, ,523 64,523 2,495 67,018 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-182

196 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Materials Mgmt Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management 6, ,420 9,420 9,420 Central Services Support Svcs 11, ,111 16, ,840 Health 2, ,805 3, ,974 Schedule.4 Total for Materials Mgmt 20, ,336 29, ,234 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-183

197 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Sheriff Admin Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Sheriff Office 61, ,468 94,468 2,704 97,172 Schedule.4 Total for Sheriff Admin 61, ,468 94,468 2,704 97,172 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-184

198 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - P&R (Market) Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Parks & Rec 7, ,214 3, ,370 Schedule.4 Total for P&R (Market) 7, ,214 3, ,370 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-185

199 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - South Ofc Bldg Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Pub Svc Vets Svc 3, ,574 4, ,740 Pub Svc Comm Cor 7, ,197 8, ,497 Pub Svc CC Prob 20, ,042 24, ,969 Family Court 5, ,937 5, ,154 Sheriff Office BOC Bd of Comm Health 4, ,733 4, ,905 Fac & Operations 2, ,631 2, ,725 Info Technology 8, ,837 9, ,198 Others 2, ,611 2, ,705 Schedule.4 Total for South Ofc Bldg 54, ,647 63,647 2,367 66,014 Total Basis: Source: Assigned square footage by deparment Building square footage summary Schedule Page C-186

200 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Mens Facility Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Others 5, ,154 7, ,366 Schedule.4 Total for Mens Facility 5, ,154 7, ,366 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-187

201 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - D Building Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Others 3, ,474 4, ,607 Schedule.4 Total for D Building 3, ,474 4, ,607 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-188

202 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Central Garage Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Radio Communicat 5, ,744 6, ,948 Motor Pool 26, ,953 30, ,904 Schedule.4 Total for Central Garage 32, ,697 37,697 1,155 38,852 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-189

203 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Med Care Fac. Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Health 2, ,216 4, ,341 Schedule.4 Total for Med Care Fac. 2, ,216 4, ,341 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-190

204 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - EOB 41 West Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 17, ,183 43,183 43,183 Co Exec Compliance ,075 1,075 1,075 Mgmt & Budget Admin ,354 2,354 2,354 Co Exec Purchasing 6, ,952 16,952 16,952 Mgmt & Budget Fiscal Services 23, ,024 57,024 57,024 Central Services Admin ,030 Human Resources 20, ,354 49,354 1,683 51,037 Pub Svc Admin ,043 1, ,075 C&ED Admin ,820 1, ,878 C&ED Dev & Plan 21, ,748 51,748 1,802 53,550 Workforce Develp 2, ,074 6, ,276 Info Technology Bldg & Liab Ins 2, ,991 4, ,156 Fringe Benefits 1, ,495 2, ,575 Others 6, ,603 16, ,167 Schedule.4 Total for EOB 41 West 105, , ,007 4, ,633 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-191

205 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - District Court Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 District Court 47, ,806 61,806 2,062 63,868 Sheriff Office 5, ,462 7, ,707 Fac & Operations Schedule.4 Total for District Court 53, ,956 69,956 2,328 72,284 Total Basis: Source: Assigned square footage by department Building square footage summary Schedule Page C-192

206 8/23/2017 9:03:18 AM Cost Plan Schedule.4 - Detail Activity s For Department Facilities Management Activity - Building Secur Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Friend of Court , , ,100 Schedule.4 Total for Building Secur , , ,100 Total Basis: Source: Direct allocation to benefiting department Court security summary Schedule Page C-193

207 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Total N. Office Bldg NO Health Ctr Courthouse Central Svc Bld Co Exec Admin 43, Co Exec Compliance 1, Co Exec Corp Counsel 28, ,267 0 Mgmt & Budget Admin 2, Co Exec Purchasing 16, Mgmt & Budget Fiscal Services 57, Facilities Management 13, Central Services Admin 1, Central Services Support Svcs 166, ,891 0 Human Resources 51, Treasurer 60, ,627 0 Clerk Adm/Micrographics 23, ,268 0 M&B Equalization 23, M&B Reimb. 29, ,161 0 Hum Svc Admin 1, , Hum Svc Homeland 15, Pub Svc Admin 1, Pub Svc Vets Svc 13,734 8, Pub Svc Comm Cor 29, Pub Svc MSU Ext 23,086 23, Pub Svc Animal 23, Pub Svc CC Prob 70,183 28, ,592 0 Pub Svc Med Exam 62, C&ED Admin 2, C&ED Dev & Plan 53, Clerk / ROD 181, ,534 0 District Court 63, Probate Court 89, ,420 0 Family Court 702, ,717 0 Prosecuting Atty 244, ,112 0 Sheriff Office 743, ,920 0 BOC Bd of Comm 36, ,219 0 BOC Library 93, ,684 0 Water Res. Comm. 67,252 1, Parks & Rec 6, Road Commission 16, Friend of Court 276, Health 161, , Workforce Develp 6, LE Grants PA-CRP 37, ,182 0 House Comm Dev 8, Hum Svcs Grants 35, , Child Care Fund 251, Fac & Operations 97, ,258 25,772 Info Tech Clemis 15, Info Technology 100, ,935 0 Radio Communicat 6, Motor Pool 31, Communication 1, Bldg & Liab Ins 5, Fringe Benefits 22, Delq Per Prop Tx 1, ,690 0 Schedule 9.5 Page C-194

208 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Total N. Office Bldg NO Health Ctr Courthouse Central Svc Bld Others 220, ,263 1,926 Direct Bill Total 4,341,756 62, ,110 1,820,740 27,698 Schedule 9.5 Page C-195

209 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Info Tech Bldg Annex I Annex II Oak Pointe Public Works Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,001 Central Services Admin Central Services Support Svcs , Human Resources Treasurer Clerk Adm/Micrographics 1, M&B Equalization ,458 0 M&B Reimb Hum Svc Admin Hum Svc Homeland 0 15, Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor ,515 0 Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD District Court Probate Court Family Court Prosecuting Atty Sheriff Office 0 21, ,347 0 BOC Bd of Comm BOC Library Water Res. Comm , ,402 Parks & Rec Road Commission 16, Friend of Court ,696 0 Health Workforce Develp LE Grants PA-CRP House Comm Dev ,469 0 Hum Svcs Grants Child Care Fund Fac & Operations ,146 Info Tech Clemis 9,504 5, Info Technology 88, Radio Communicat Motor Pool Communication 1, Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Schedule 9.5 Page C-196

210 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Info Tech Bldg Annex I Annex II Oak Pointe Public Works Others 0 6,124 2, Direct Bill Total 117,630 49,294 54, ,485 98,549 Schedule 9.5 Page C-197

211 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Child Care Ctr Health Svc Ctr S. Health Svc Law Enf Complex Medical Exam Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management Central Services Admin Central Services Support Svcs Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor ,016 0 Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam ,765 C&ED Admin C&ED Dev & Plan Clerk / ROD District Court Probate Court Family Court Prosecuting Atty Sheriff Office ,674 0 BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec 0 0 2, Road Commission Friend of Court Health 0 8,184 39, Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants 0 0 3, Child Care Fund Fac & Operations Info Tech Clemis Info Technology Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits 20, Delq Per Prop Tx Schedule 9.5 Page C-198

212 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Child Care Ctr Health Svc Ctr S. Health Svc Law Enf Complex Medical Exam Others 0 29, Direct Bill Total 20,339 37,743 46, ,690 62,765 Schedule 9.5 Page C-199

213 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Child Welfare Work Release Animal Shelter Trusty Camp Materials Mgmt Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management ,420 Central Services Admin Central Services Support Svcs ,840 Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal , Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD District Court Probate Court Family Court Prosecuting Atty Sheriff Office 0 100, ,118 0 BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec Road Commission Friend of Court Health ,974 Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants Child Care Fund 250, Fac & Operations Info Tech Clemis Info Technology Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Schedule 9.5 Page C-200

214 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Child Welfare Work Release Animal Shelter Trusty Camp Materials Mgmt Others 0 0 4,550 56,900 0 Direct Bill Total 250, ,349 27,560 67,018 30,234 Schedule 9.5 Page C-201

215 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Sheriff Admin P&R (Market) South Ofc Bldg Mens Facility D Building Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management Central Services Admin Central Services Support Svcs Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc 0 0 4, Pub Svc Comm Cor 0 0 8, Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob , Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD District Court Probate Court Family Court 0 0 6, Prosecuting Atty Sheriff Office 97, BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec 0 3, Road Commission Friend of Court Health 0 0 4, Workforce Develp LE Grants PA-CRP House Comm Dev Hum Svcs Grants Child Care Fund Fac & Operations 0 0 2, Info Tech Clemis Info Technology , Radio Communicat Motor Pool Communication Bldg & Liab Ins Fringe Benefits Delq Per Prop Tx Schedule 9.5 Page C-202

216 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Sheriff Admin P&R (Market) South Ofc Bldg Mens Facility D Building Others 0 0 2,705 7,366 4,607 Direct Bill Total 97,172 3,370 66,014 7,366 4,607 Schedule 9.5 Page C-203

217 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Central Garage Med Care Fac. EOB 41 West District Court Building Secur Co Exec Admin , Co Exec Compliance 0 0 1, Co Exec Corp Counsel Mgmt & Budget Admin 0 0 2, Co Exec Purchasing , Mgmt & Budget Fiscal Services , Facilities Management Central Services Admin 0 0 1, Central Services Support Svcs Human Resources , Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin 0 0 1, Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam C&ED Admin 0 0 1, C&ED Dev & Plan , Clerk / ROD District Court ,868 0 Probate Court Family Court Prosecuting Atty Sheriff Office ,707 0 BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec Road Commission Friend of Court ,100 Health 0 4, Workforce Develp 0 0 6, LE Grants PA-CRP House Comm Dev Hum Svcs Grants Child Care Fund Fac & Operations Info Tech Clemis Info Technology Radio Communicat 6, Motor Pool 31, Communication Bldg & Liab Ins 0 0 5, Fringe Benefits 0 0 2, Delq Per Prop Tx Schedule 9.5 Page C-204

218 8/23/2017 9:03:18 AM Cost Plan Schedule.5 - Summary For Department Facilities Management Receiving Department Central Garage Med Care Fac. EOB 41 West District Court Building Secur Others , Direct Bill Total 38,852 4, ,633 72, ,100 Schedule 9.5 Page C-205

219 Cost Plan Schedule.1 - Nature and Extent of Services For Department Central Services Admin The Central Services Administration Division is responsible for the supervision and administration of several proprietary departments including Central Service Support Services (Mail Services, Records Retention, Materials Management, Motor Pool, Printing, and the Airport. The cost of this Division has been allocated based on the dollar amount of personnel expense by supervised department. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-206

220 8/23/2017 9:03:19 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Central Services Admin 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 230, ,866 Inbound Costs: Building Depreciation 4,473 4,473 Co Exec Admin 4, ,267 Co Exec Compliance Co Exec Purchasing -3-3 Mgmt & Budget Fiscal Services 1, ,642 Facilities Management ,030 Central Services Support Svcs Human Resources 2,926 2,926 Treasurer 2 2 Total Allocated Additions: 10,979 3,749 14,728 14,728 Total To Be Allocated: 241,845 3, ,594 Schedule 10.2 Page C-207

221 8/23/2017 9:03:19 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Central Services Admin Total G&A Cent Svcs Admin Wages & Benefits SALARIES & WAGES 147, ,896 FRINGE BENEFITS 69, ,222 Other Expense & Cost Supplies Travel Operating Expenses Internal Charges 13, ,231 Departmental Total Expenditures Per Financial Statement 230,866 Deductions *Total Disallowed Costs Functional Cost 230, ,866 Step 1 Inbound - All Others 10, ,979 Reallocate Admin Costs 0 0 Unallocated Costs st 241, ,845 Step 2 Inbound - All Others 3, ,749 2nd 3, ,749 Total For Central Services Admin Schedule.3 Total 245, ,594 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 10.3 Page C-208

222 8/23/2017 9:03:19 AM Cost Plan Schedule.4 - Detail Activity s For Department Central Services Admin Activity - Cent Svcs Admin Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Central Services Support Svcs 1,150, ,621 64,621 1,002 65,623 Airport 1,833, , ,991 1, ,586 Motor Pool 1,321, ,233 74,233 1,152 75,385 Schedule.4 Total for Cent Svcs Admin 4,306, , ,845 3, ,594 Total Basis: Source: Dollar amount of personnel expenses by supervised dept Annual financial statement Schedule Page C-209

223 8/23/2017 9:03:19 AM Cost Plan Schedule.5 - Summary For Department Central Services Admin Receiving Department Total Cent Svcs Admin Central Services Support Svcs 65,623 65,623 Airport 104, ,586 Motor Pool 75,385 75,385 Direct Bill 0 0 Total 245, ,594 Schedule 10.5 Page C-210

224 Cost Plan Schedule.1 - Nature and Extent of Services For Department Central Services Support Svcs The Central Services Support Services Division accounts for the cost of central services provided to all County departments that are not included the Proprietary Funds. The cost of this Division has been separated into the following activities. Mail Services this activity accounts for the cost of receiving, sorting, delivering, and processing mail. The basis of allocation is the dollar amount of postage charges by benefiting department. Records Retention this activity identifies the cost associated with storing, retrieving, microfilming, and disposing of County records for departments that are required to maintain historical records for a selected period of time. The basis of allocation is the number of boxes in storage by benefiting department. Materials Management this activity identifies the space costs associated with the delivery and disposal of property (desks, chairs, files, etc.) for all County Departments. The basis of allocation is a direct allocation to Facilities. Administrative Support this activity identifies the administrative support incurred in the Central Service Support Division related to those proprietary departments where administrative support is provided. The basis of allocation is the dollar amount of personnel expense by benefiting department. Supplies this function identifies the costs of supplies that were provided to an outside agency. For purposes of this cost plan these costs have not been allocated. Food Services this activity identifies the costs of the Courthouse Cafeteria and for the purposes of this cost plan has not been allocated. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-211

225 8/23/2017 9:03:21 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Central Services Support Svcs 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 2,281,172 2,281,172 Cost Adjustments: Misc Revenue -315,678 Total Departmental Cost Adjustments: -315, ,678 Inbound Costs: Building Depreciation 62,267 62,267 Co Exec Admin 21,435 1,191 22,626 Co Exec Compliance Co Exec Corp Counsel 9, ,753 Co Exec Purchasing 4, ,756 Mgmt & Budget Fiscal Services 83,822 6,150 89,972 Facilities Management 163,326 3, ,373 Central Services Admin 64,621 1,002 65,623 Central Services Support Svcs 1,387 1,387 Human Resources 15,522 15,522 Treasurer Clerk Adm/Micrographics 283, ,478 Total Allocated Additions: 410, , , ,333 Total To Be Allocated: 2,375, ,125 2,688,827 Schedule 11.2 Page C-212

226 8/23/2017 9:03:21 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Central Services Support Svcs Total G&A Mail Services Records Retent Materials Mgmt Wages & Benefits SALARIES & WAGES 716, , , ,471 0 FRINGE BENEFITS 434,237 54, , ,025 0 Other Expense & Cost Supplies 10, ,770 4,241 0 Professional Serv. 79, ,439 3,142 0 Contracted Serv 247, , Internal Charges 773, , ,507 49,121 Software 20, ,566 8,500 0 Departmental Total Expenditures Per Financial Statement 2,281,172 Deductions *Total Disallowed Costs Cost Adjustments Misc Revenue (315,678) 0 (282,895) 0 (1,136) Functional Cost 1,965, , , ,886 47,985 Step 1 Inbound - Building Depreciation: Court House 39, ,873 10,873 0 Inbound - Mgmt & Budget Fiscal Services: Fund Accounting 70, , Inbound - Facilities Management: Courthouse 103, ,604 28,604 0 Inbound - Facilities Management: Annex II 43, ,701 21,713 0 Inbound - Facilities Management: Materials Mgmt 16, ,017 7,094 0 Inbound - All Others 136,550 28,779 62,129 45,642 0 Reallocate Admin Costs (233,967) 56,245 41,319 0 Unallocated Costs (220,509) st 2,155, ,157, ,131 47,985 Step 2 Inbound - Clerk Adm/Micrographics: Micrographics 283, ,478 0 Inbound - Mgmt & Budget Fiscal Services: Fund Accounting 4, , Inbound - Facilities Management: Courthouse 1, Inbound - Facilities Management: Annex II 1, Inbound - Facilities Management: Materials Mgmt Inbound - All Others 22,182 4,643 10,159 7,380 0 Reallocate Admin Costs (4,643) 1, Unallocated Costs (488) nd 312, , ,922 0 Total For Central Services Support Svcs Schedule.3 Total 2,467, ,174,677 1,106,053 47,985 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 11.3 Page C-213

227 8/23/2017 9:03:21 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Central Services Support Svcs Admin Supt MP Copier Supplies** Food Services** Wages & Benefits SALARIES & WAGES FRINGE BENEFITS Other Expense & Cost Supplies Professional Serv Contracted Serv Internal Charges ,854 Software Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Cost Adjustments Misc Revenue 0 0 (31,647) Functional Cost ,207 Step 1 Inbound - Building Depreciation: Court House ,709 Inbound - Mgmt & Budget Fiscal Services: Fund Accounting Inbound - Facilities Management: Courthouse ,593 Inbound - Facilities Management: Annex II Inbound - Facilities Management: Materials Mgmt Inbound - All Others Reallocate Admin Costs 136, Unallocated Costs 0 0 (220,509) 1st 136, Step 2 Inbound - Clerk Adm/Micrographics: Micrographics Inbound - Mgmt & Budget Fiscal Services: Fund Accounting Inbound - Facilities Management: Courthouse Inbound - Facilities Management: Annex II Inbound - Facilities Management: Materials Mgmt Inbound - All Others Reallocate Admin Costs 2, Unallocated Costs 0 0 (488) 2nd 2, Total For Central Services Support Svcs Schedule.3 Total 139, * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 11.3 Page C-214

228 8/23/2017 9:03:21 AM Cost Plan Schedule.4 - Detail Activity s For Department Central Services Support Svcs Activity - Mail Services Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 4, ,823 6,823 6,823 Co Exec Compliance Co Exec Corp Counsel Co Exec Purchasing Mgmt & Budget Fiscal Services 21, ,894 30,894 30,894 Facilities Management Central Services Admin Human Resources 4, ,467 6, ,560 Treasurer 36, ,155 52, ,937 M&B Equalization 103, , ,051 2, ,283 M&B Reimb. 72, , ,046 1, ,600 Hum Svc Homeland 3, ,411 4, ,469 Pub Svc Vets Svc 4, ,831 5, ,914 Pub Svc Comm Cor 3, ,071 5, ,139 Pub Svc MSU Ext 1, ,559 2, ,592 Pub Svc Animal 37, ,013 53, ,806 Pub Svc CC Prob 4, ,971 6, ,070 Pub Svc Med Exam ,155 1, ,169 C&ED Dev & Plan 4, ,642 6, ,738 Clerk / ROD 120, , ,459 2, ,369 Probate Court 42, ,172 61, ,089 Family Court 29, ,043 42, ,673 Prosecuting Atty 28, ,677 40, ,288 Sheriff Office 24, ,456 35, ,987 BOC Bd of Comm BOC Library Water Res. Comm. 28, ,804 40, ,417 Parks & Rec 8, ,571 12, ,752 Friend of Court 48, ,138 69,138 1,037 70,175 Health 41, ,469 59, ,362 ROD Automation Workforce Develp 1, ,744 1, ,767 LE Grants PA-CRP 28, ,723 40, ,334 House Comm Dev 17, ,221 25, ,597 Hum Svcs Grants 31, ,715 44, ,385 Concealed Pistol 12, ,198 17, ,449 Child Care Fund 4, ,236 6, ,324 Airport 2, ,392 3, ,435 Drain Prop Funds 9, ,086 13, ,274 Delq Tax Revolv 3, ,281 5, ,353 Info Tech Clemis Info Technology Radio Communicat Motor Pool ,004 Bldg & Liab Ins ,042 1, ,054 Fringe Benefits 9, ,001 13, ,187 Retirement 10, ,400 15, ,624 Schedule.4 Total for Mail Services 811, ,157,674 1,157,674 17,003 1,174,677 Total Basis: Source: Dollar amount of mail charges Annual mail chargeback summary Schedule Page C-215

229 8/23/2017 9:03:21 AM Cost Plan Schedule.4 - Detail Activity s For Department Central Services Support Svcs Activity - Records Retent Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin Co Exec Compliance Co Exec Corp Counsel ,520 15,520 15,520 Mgmt & Budget Admin Co Exec Purchasing ,933 4,933 4,933 Mgmt & Budget Fiscal Services 1, ,847 21,847 21,847 Central Services Support Svcs ,387 1,387 1,387 Human Resources ,906 12,906 4,914 17,820 Treasurer 2, ,619 46,619 17,765 64,384 M&B Equalization 2, ,397 52,397 19,966 72,363 M&B Reimb ,086 4,086 1,551 5,637 Hum Svc Admin ,548 1, ,131 Hum Svc Homeland Pub Svc Comm Cor ,022 7,022 2,670 9,692 Pub Svc MSU Ext ,357 C&ED Admin ,976 10,976 4,175 15,151 Clerk / ROD 1, ,040 21,040 8,010 29,050 District Court 1, ,737 20,737 7,898 28,635 Probate Court ,354 8,354 3,177 11,531 Family Court 3, ,346 68,346 26,058 94,404 Prosecuting Atty 14, , , , ,863 Sheriff Office 3, ,497 64,497 24,591 89,088 BOC Bd of Comm Friend of Court ,030 8,030 3,053 11,083 Health 5, , ,027 41, ,984 Child Care Fund ,776 17,776 6,774 24,550 Medical Care Fac ,158 6,158 2,342 8,500 Fac & Operations ,368 1, ,885 Info Technology ,387 1, ,911 Bldg & Liab Ins ,405 9,405 3,575 12,980 Others Schedule.4 Total for Records Retent 40, , , ,922 1,106,053 Total Basis: Source: Records Count by department Record summary log Schedule Page C-216

230 8/23/2017 9:03:21 AM Cost Plan Schedule.4 - Detail Activity s For Department Central Services Support Svcs Activity - Materials Mgmt Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Facilities Management ,985 47,985 47,985 Schedule.4 Total for Materials Mgmt ,985 47, ,985 Total Basis: Source: Direct allocation to Facilities Consultant's workpapers Schedule Page C-217

231 8/23/2017 9:03:21 AM Cost Plan Schedule.4 - Detail Activity s For Department Central Services Support Svcs Activity - Admin Supt MP Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Motor Pool , ,403 2, ,115 Schedule.4 Total for Admin Supt MP , ,403 2, ,115 Total Basis: Source: Direct allocation to Motor Pool Consultant's workpapers Schedule Page C-218

232 8/23/2017 9:03:21 AM Cost Plan Schedule.5 - Summary For Department Central Services Support Svcs Receiving Department Total Mail Services Records Retent Materials Mgmt Admin Supt MP Co Exec Admin 6,982 6, Co Exec Compliance Co Exec Corp Counsel 16, , Mgmt & Budget Admin Co Exec Purchasing 5, , Mgmt & Budget Fiscal Services 52,741 30,894 21, Facilities Management 48, ,985 0 Central Services Admin Central Services Support Svcs 1, , Human Resources 24,380 6,560 17, Treasurer 117,321 52,937 64, M&B Equalization 221, ,283 72, M&B Reimb. 110, ,600 5, Hum Svc Admin 2, , Hum Svc Homeland 4,660 4, Pub Svc Vets Svc 5,914 5, Pub Svc Comm Cor 14,831 5,139 9, Pub Svc MSU Ext 3,949 2,592 1, Pub Svc Animal 53,806 53, Pub Svc CC Prob 7,070 7, Pub Svc Med Exam 1,169 1, C&ED Admin 15, , C&ED Dev & Plan 6,738 6, Clerk / ROD 204, ,369 29, District Court 28, , Probate Court 73,620 62,089 11, Family Court 137,077 42,673 94, Prosecuting Atty 447,151 41, , Sheriff Office 125,075 35,987 89, BOC Bd of Comm 1, BOC Library Water Res. Comm. 41,417 41, Parks & Rec 12,752 12, Friend of Court 81,258 70,175 11, Health 212,346 60, , ROD Automation Workforce Develp 1,767 1, LE Grants PA-CRP 41,334 41, House Comm Dev 25,597 25, Hum Svcs Grants 45,385 45, Concealed Pistol 17,449 17, Child Care Fund 30,874 6,324 24, Medical Care Fac 8, , Airport 3,435 3, Drain Prop Funds 13,274 13, Delq Tax Revolv 5,353 5, Fac & Operations 1, , Info Tech Clemis Info Technology 2, , Radio Communicat Motor Pool 140,119 1, ,115 Bldg & Liab Ins 14,034 1,054 12, Schedule 11.5 Page C-219

233 8/23/2017 9:03:21 AM Cost Plan Schedule.5 - Summary For Department Central Services Support Svcs Receiving Department Total Mail Services Records Retent Materials Mgmt Admin Supt MP Fringe Benefits 13,187 13, Retirement 15,624 15, Others Direct Bill Total 2,467,830 1,174,677 1,106,053 47, ,115 Schedule 11.5 Page C-220

234 Cost Plan Schedule.1 - Nature and Extent of Services For Department Human Resources The Human Resources Department performs all personnel and labor relations functions for the County. The department recruits, tests and interviews candidates for employment and provides a formal appeals procedure for County employees through the Personnel Appeal board and the Unemployment Compensation Appeal Board. Additional responsibilities include maintaining all official employee records, prepare and recommend the salary portion of the annual County budget, conduct annual comparative salary surveys, administer the Affirmative Action Resolution, Tuition Reimbursement Program, and in-service training. The basis of allocation is the dollar amount of personnel expenses by benefiting department. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-221

235 8/23/2017 9:03:22 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Human Resources 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 4,307,127 4,307,127 Cost Adjustments: Misc Revenue -611 Union Steward 1,273 Total Departmental Cost Adjustments: Inbound Costs: Building Depreciation 221, ,079 Non-Departmental 27, ,727 Co Exec Admin 48,359 2,687 51,046 Co Exec Compliance 85,682 2,002 87,684 Co Exec Corp Counsel 62,745 3,912 66,657 Co Exec Purchasing 2, ,040 Mgmt & Budget Fiscal Services 28,139 3,921 32,060 Facilities Management 49,354 1,683 51,037 Central Services Support Svcs 19,373 5,007 24,380 Human Resources 35,018 35,018 Treasurer 3,878 3,878 Total Allocated Additions: 545,311 58, , ,606 Total To Be Allocated: 4,853,100 58,295 4,911,395 Schedule 12.2 Page C-222

236 8/23/2017 9:03:22 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Human Resources Total G&A Personnel Svcs Wages & Benefits SALARIES & WAGES 1,747, ,747,956 FRINGE BENEFITS 847, ,854 Other Expense & Cost Supplies 13, ,791 Professional Serv 125, ,927 Travel 21, ,662 Operating Expenses 269, ,066 Internal Charges 1,280, ,280,871 Departmental Total Expenditures Per Financial Statement 4,307,127 Deductions *Total Disallowed Costs Cost Adjustments Misc Revenue (611) 0 (611) Union Steward 1, ,273 Functional Cost 4,307, ,307,789 Step 1 Inbound - All Others 545, ,311 Reallocate Admin Costs 0 0 Unallocated Costs st 4,853, ,853,100 Step 2 Inbound - All Others 58, ,295 2nd 58, ,295 Total For Human Resources Schedule.3 Total 4,911, ,911,395 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 12.3 Page C-223

237 8/23/2017 9:03:23 AM Cost Plan Schedule.4 - Detail Activity s For Department Human Resources Activity - Personnel Svcs Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Admin 2,126, ,693 28,693 28,693 Co Exec Compliance 490, ,610 6,610 6,610 Co Exec Corp Counsel 2,061, ,802 27,802 27,802 Mgmt & Budget Admin 216, ,924 2,924 2,924 Co Exec Purchasing 1,035, ,971 13,971 13,971 Mgmt & Budget Fiscal Services 4,864, ,621 65,621 65,621 Facilities Management 999, ,477 13,477 13,477 Central Services Admin 217, ,926 2,926 2,926 Central Services Support Svcs 1,150, ,522 15,522 15,522 Human Resources 2,595, ,018 35,018 35,018 Treasurer 3,025, ,813 40, ,319 Clerk Adm/Micrographics 777, ,484 10, ,611 M&B Equalization 7,067, ,343 95,343 1,195 96,538 M&B Reimb. 2,158, ,113 29, ,473 Hum Svc Admin 200, ,704 2, ,733 Hum Svc Homeland 800, ,794 10, ,924 Pub Svc Admin 216, ,924 2, ,956 Pub Svc Vets Svc 1,465, ,763 19, ,005 Pub Svc Comm Cor 3,698, ,892 49, ,513 Pub Svc MSU Ext 579, ,819 7, ,911 Pub Svc Animal 2,190, ,555 29, ,920 Pub Svc Med Exam 2,953, ,847 39, ,343 C&ED Admin 433, ,846 5, ,913 C&ED Dev & Plan 4,465, ,240 60, ,991 Clerk / ROD 5,296, ,452 71, ,344 District Court 11,828, , ,576 2, ,576 Probate Court 4,219, ,924 56, ,628 Family Court 19,646, , ,040 3, ,366 Prosecuting Atty 15,374, , ,404 2, ,001 Sheriff Office 111,551, ,504,953 1,504,953 19,194 1,524,147 BOC Bd of Comm 2,025, ,326 27, ,665 BOC Library 477, ,445 6, ,518 Water Res. Comm. 2,917, ,352 39, ,843 Parks & Rec 11,787, , ,023 1, ,016 Friend of Court 13,596, , ,422 2, ,724 Health 21,762, , ,586 3, ,268 ROD Automation 430, ,801 5, ,868 Oakland Enhance 422, ,694 5, ,759 Water Res Co SRF 3,493, ,123 47, ,711 Multi Org Grants 1,494, ,157 20, ,404 Workforce Develp 588, ,933 7, ,027 LE Grants Misc 1,356, ,297 18, ,524 LE Grants PA-CRP 2,038, ,493 27, ,834 LE Grants Rd Pat 719, ,711 9, ,826 House Comm Dev 2,045, ,594 27, ,937 Hum Svcs Grants 4,453, ,078 60, ,826 Other Grants 247, ,338 3, ,372 Judicial Grants 306, ,128 4, ,174 Concealed Pistol 134, ,817 1, ,835 Child Care Fund 18,672, , ,907 3, ,068 Water Res Co CPF 555, ,494 7, ,582 Fire Record Mgmt 401, ,413 5, ,475 Total Schedule Page C-224

238 8/23/2017 9:03:23 AM Cost Plan Schedule.4 - Detail Activity s For Department Human Resources Activity - Personnel Svcs Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Airport 1,833, ,737 24, ,040 Drain Prop Funds 19,414, , ,917 3, ,206 Delq Tax Revolv 175, ,369 2, ,393 Fac & Operations 12,671, , ,939 2, ,081 Info Tech Clemis 2,062, ,821 27, ,166 Info Technology 14,414, , ,455 2, ,895 Radio Communicat 877, ,832 11, ,975 Motor Pool 1,321, ,829 17, ,044 Communication 359, ,851 4, ,907 Bldg & Liab Ins 782, ,557 10, ,685 Fringe Benefits 1,910, ,777 25, ,094 Delq Per Prop Tx 284, ,834 3, ,877 Schedule.4 Total for Personnel Svcs 359,743, ,853,100 4,853,100 58,295 4,911,395 Total Basis: Source: Dollar amount of personnel expenses by department Annual Financial Statement Schedule Page C-225

239 8/23/2017 9:03:22 AM Cost Plan Schedule.5 - Summary For Department Human Resources Receiving Department Total Personnel Svcs Co Exec Admin 28,693 28,693 Co Exec Compliance 6,610 6,610 Co Exec Corp Counsel 27,802 27,802 Mgmt & Budget Admin 2,924 2,924 Co Exec Purchasing 13,971 13,971 Mgmt & Budget Fiscal Services 65,621 65,621 Facilities Management 13,477 13,477 Central Services Admin 2,926 2,926 Central Services Support Svcs 15,522 15,522 Human Resources 35,018 35,018 Treasurer 41,319 41,319 Clerk Adm/Micrographics 10,611 10,611 M&B Equalization 96,538 96,538 M&B Reimb. 29,473 29,473 Hum Svc Admin 2,733 2,733 Hum Svc Homeland 10,924 10,924 Pub Svc Admin 2,956 2,956 Pub Svc Vets Svc 20,005 20,005 Pub Svc Comm Cor 50,513 50,513 Pub Svc MSU Ext 7,911 7,911 Pub Svc Animal 29,920 29,920 Pub Svc Med Exam 40,343 40,343 C&ED Admin 5,913 5,913 C&ED Dev & Plan 60,991 60,991 Clerk / ROD 72,344 72,344 District Court 161, ,576 Probate Court 57,628 57,628 Family Court 268, ,366 Prosecuting Atty 210, ,001 Sheriff Office 1,524,147 1,524,147 BOC Bd of Comm 27,665 27,665 BOC Library 6,518 6,518 Water Res. Comm. 39,843 39,843 Parks & Rec 161, ,016 Friend of Court 185, ,724 Health 297, ,268 ROD Automation 5,868 5,868 Oakland Enhance 5,759 5,759 Water Res Co SRF 47,711 47,711 Multi Org Grants 20,404 20,404 Workforce Develp 8,027 8,027 LE Grants Misc 18,524 18,524 LE Grants PA-CRP 27,834 27,834 LE Grants Rd Pat 9,826 9,826 House Comm Dev 27,937 27,937 Hum Svcs Grants 60,826 60,826 Other Grants 3,372 3,372 Judicial Grants 4,174 4,174 Concealed Pistol 1,835 1,835 Child Care Fund 255, ,068 Water Res Co CPF 7,582 7,582 Fire Record Mgmt 5,475 5,475 Schedule 12.5 Page C-226

240 8/23/2017 9:03:22 AM Cost Plan Schedule.5 - Summary For Department Human Resources Receiving Department Total Personnel Svcs Airport 25,040 25,040 Drain Prop Funds 265, ,206 Delq Tax Revolv 2,393 2,393 Fac & Operations 173, ,081 Info Tech Clemis 28,166 28,166 Info Technology 196, ,895 Radio Communicat 11,975 11,975 Motor Pool 18,044 18,044 Communication 4,907 4,907 Bldg & Liab Ins 10,685 10,685 Fringe Benefits 26,094 26,094 Delq Per Prop Tx 3,877 3,877 Direct Bill 0 0 Total 4,911,395 4,911,395 Schedule 12.5 Page C-227

241 Cost Plan Schedule.1 - Nature and Extent of Services For Department Treasurer The Oakland County Treasurer is responsible for the cash management of the County, collection of delinquent taxes, and investment of County money. The costs of the Treasurer s Office have been allocated to the following activities. Cash Accounting this function identifies the cost of receiving and processing cash receipts and wire transfers that are handled by the Treasurers Office. The basis of allocation is the number of cash transactions processed by benefiting department. Disbursement General this function identifies the cost related to processing disbursement checks and disbursing direct deposits related to several county departments. The basis of allocation is the number of disbursement accounting transactions processed by benefiting department. Disbursement Specific this function identifies the costs related to processing disbursement checks that are unique to specific departments. The basis of allocation is the number of disbursement checks printed by department. Delinquent Tax this function identifies the costs directly related to the Delinquent Tax Fund. These costs were allocated directly to the Delinquent Tax fund. Delinquent Personal Property Tax the employees who are responsible for performing the work associated with this fund are charged directly to the fund. This function identifies the administrative support within the Treasurer s Office of overseeing the activity related to this fund. General Government this function includes costs related delinquent taxes, investment of County funds and other activities that are considered general government and should not be allocated for the purpose of this cost plan. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-228

242 8/23/2017 9:03:24 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Treasurer 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 8,286,497 8,286,497 Inbound Costs: Building Depreciation 22,807 22,807 Co Exec Compliance 210,769 4, ,754 Co Exec Corp Counsel 101,004 6, ,305 Co Exec Purchasing 3, ,000 Mgmt & Budget Fiscal Services 41,059 4,981 46,040 Facilities Management 60, ,627 Central Services Support Svcs 98,774 18, ,321 Human Resources 40, ,319 Treasurer 54,250 54,250 Total Allocated Additions: 579,012 90, , ,423 Total To Be Allocated: 8,865,509 90,411 8,955,920 Schedule 13.2 Page C-229

243 8/23/2017 9:03:24 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Treasurer Total G&A Cash Accounting Disb General Disb Specific Wages & Benefits SALARIES & WAGES 1,619, , ,246 29, ,651 FRINGE BENEFITS 934, , ,745 18,107 73,108 Other Expense & Cost Supplies 21,046 6,613 1, Postage 33,743 3, ,585 6,397 Advertising Bonds 39, Travel 12,126 5, Professional Serv 15, , ,561 Operating Expenses 63,162 23, ,767 11,173 ISF IT Development 573,125 94, ISF IT Oper/Print 445,136 54,129 58,268 6,054 24,349 ISF Specific 40,194 3,036 3,348 1,926 7,774 ISF Others 235,132 31,296 33,694 3,480 14,084 Treasurer Tax Adm 4,253, Departmental Total Expenditures Per Financial Statement 8,286,497 Deductions *Total Disallowed Costs Functional Cost 8,286, , ,566 63, ,277 Step 1 Inbound - Co Exec Compliance 210,769 42, ,031 10,246 0 Inbound - All Others 368,243 51,688 55,655 5,752 23,260 Reallocate Admin Costs (717,172) 106,861 11,043 44,678 Unallocated Costs (7,361,700) st 1,503, ,113 91, ,215 Step 2 Inbound - Treasurer: Cash Accounting 54, ,436 0 Inbound - Co Exec Compliance 4,985 1,005 3, Inbound - All Others 31,360 4,349 4, ,936 Reallocate Admin Costs (5,354) Unallocated Costs (46,900) nd 43, ,213 31,229 2,261 Total For Treasurer Schedule.3 Total 1,547, , , ,476 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 13.3 Page C-230

244 8/23/2017 9:03:24 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Treasurer Delq Tax Fund Delq Per Prop Investment Serv** General Gov't** Wages & Benefits SALARIES & WAGES , ,155 FRINGE BENEFITS , ,682 Other Expense & Cost Supplies ,734 Postage ,728 Advertising Bonds ,979 Travel 0 0 2,331 4,647 Professional Serv Operating Expenses ,719 ISF IT Development ,846 ISF IT Oper/Print 21,233 38,415 30, ,840 ISF Specific ,110 ISF Others 12, , ,434 Treasurer Tax Adm ,253,955 Departmental Total Expenditures Per Financial Statement Deductions *Total Disallowed Costs Functional Cost 33,530 38, ,125 6,411,608 Step 1 Inbound - Co Exec Compliance Inbound - All Others , ,428 Reallocate Admin Costs 39,012 70,499 56, ,497 Unallocated Costs 0 0 (359,167) (7,002,533) 1st 72, , Step 2 Inbound - Treasurer: Cash Accounting ,630 0 Inbound - Co Exec Compliance Inbound - All Others 0 0 2,459 17,466 Reallocate Admin Costs ,928 Unallocated Costs 0 0 (26,506) (20,394) 2nd Total For Treasurer Schedule.3 Total 72, , * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 13.3 Page C-231

245 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Cash Accounting Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Co Exec Purchasing ,404 1,404 1,404 Mgmt & Budget Fiscal Services 7, , , ,060 Central Services Support Svcs Human Resources ,596 3,596 3,596 Treasurer 1, ,066 54,066 54,066 M&B Equalization M&B Reimb ,019 22, ,390 Pub Svc MSU Ext Pub Svc Med Exam C&ED Dev & Plan ,396 2, ,433 Clerk / ROD 1, ,723 62,723 1,067 63,790 District Court ,987 1, ,016 Family Court Prosecuting Atty Sheriff Office ,990 13, ,219 BOC Library ,818 1, ,845 Parks & Rec 2, , ,273 1, ,098 Friend of Court Health 2, ,595 89,595 1,512 91,107 House Comm Dev ,455 5, ,544 Drain Prop Funds ,824 32, ,371 Delq Tax Revolv ,466 11, ,649 Delq Per Prop Tx ,408 14, ,644 Others 4, , ,329 3, ,358 Schedule.4 Total for Cash Accounting 21, , ,113 9, ,326 Total Basis: Source: Number of cash trasactions by department Cash transaction summary Schedule Page C-232

246 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Disb General Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Non-Departmental Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing Mgmt & Budget Fiscal Services Facilities Management Central Services Admin Central Services Support Svcs Human Resources Treasurer Clerk Adm/Micrographics M&B Equalization M&B Reimb Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD ,108 1, ,491 District Court 5, ,769 6,769 2,349 9,118 Probate Court 3, ,738 3,738 1,297 5,035 Family Court 15, ,649 17,649 6,234 23,883 Prosecuting Atty ,107 Sheriff Office 3, ,044 4,044 1,401 5,445 BOC Bd of Comm BOC Library Water Res. Comm Parks & Rec 7, ,140 8,140 2,825 10,965 Road Commission Friend of Court Health 1, ,517 1, ,041 ROD Automation Oakland Enhance Water Res Co SRF 1, ,558 1, ,096 Multi Org Grants Workforce Develp 1, ,771 1, ,385 LE Grants Misc LE Grants PA-CRP House Comm Dev ,317 Hum Svcs Grants ,286 Other Grants Judicial Grants Brownfield Init Concealed Pistol Total Schedule Page C-233

247 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Disb General Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Child Care Fund 3, ,735 3,735 1,296 5,031 Co Vets Trust Waste Res Mgmt Misc DSF Water Res Co DSF Proj Work Orders Water Res Co CPF Fire Record Mgmt Airport 1, ,865 1, ,508 Drain Prop Funds 10, ,943 11,943 4,148 16,091 Delq Tax Revolv Fac & Operations 5, ,003 6,003 2,080 8,083 Info Tech Clemis Info Technology 1, ,028 2, ,728 Drain Equipment ,156 Radio Communicat 1, ,155 1, ,554 Motor Pool 3, ,319 4,319 1,498 5,817 Communication Bldg & Liab Ins Fringe Benefits ,245 Public Transport Retirement Retiree Hlt Care Superseding Trust Others Schedule.4 Total for Disb General 80, ,025 91,025 31, ,254 Total Basis: Source: Number of vouchers by department Voucher transaction count summary Schedule Page C-234

248 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Disb Specific Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Mgmt & Budget Fiscal Services 196, , , ,560 Family Court 17, ,597 20, ,075 Road Commission 22, ,793 26, ,418 Retirement 35, ,984 40, ,958 Road Comm Retire 7, ,281 8, ,465 Schedule.4 Total for Disb Specific 279, , ,215 2, ,476 Total Basis: Source: Number of checks and direct deposits by department Check and direct deposit summary Schedule Page C-235

249 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Delq Tax Fund Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Delq Tax Revolv ,542 72, ,826 Schedule.4 Total for Delq Tax Fund ,542 72, ,826 Total Basis: Source: Direct allocation to the Delinquent Tax Fund County Treasurer Schedule Page C-236

250 8/23/2017 9:03:24 AM Cost Plan Schedule.4 - Detail Activity s For Department Treasurer Activity - Delq Per Prop Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Delq Per Prop Tx , , ,438 Schedule.4 Total for Delq Per Prop , , ,438 Total Basis: Source: Direct allocation to Delinquent Personal Property Tax County Treasurer Schedule Page C-237

251 8/23/2017 9:03:24 AM Cost Plan Schedule.5 - Summary For Department Treasurer Receiving Department Total Cash Accounting Disb General Disb Specific Delq Tax Fund Non-Departmental Co Exec Admin Co Exec Compliance Co Exec Corp Counsel Mgmt & Budget Admin Co Exec Purchasing 1,428 1, Mgmt & Budget Fiscal Services 534, , ,560 0 Facilities Management Central Services Admin Central Services Support Svcs Human Resources 3,878 3, Treasurer 54,250 54, Clerk Adm/Micrographics M&B Equalization M&B Reimb. 22,641 22, Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam 1, C&ED Admin C&ED Dev & Plan 3,112 2, Clerk / ROD 65,281 63,790 1, District Court 11,134 2,016 9, Probate Court 5, , Family Court 45, ,883 21,075 0 Prosecuting Atty 1, , Sheriff Office 19,664 14,219 5, BOC Bd of Comm BOC Library 1,930 1, Water Res. Comm Parks & Rec 120, ,098 10, Road Commission 27, ,418 0 Friend of Court 1, Health 93,148 91,107 2, ROD Automation Oakland Enhance Water Res Co SRF 2, , Multi Org Grants Workforce Develp 2, , LE Grants Misc LE Grants PA-CRP House Comm Dev 6,861 5,544 1, Hum Svcs Grants 1, , Other Grants Judicial Grants Brownfield Init Concealed Pistol Schedule 13.5 Page C-238

252 8/23/2017 9:03:24 AM Cost Plan Schedule.5 - Summary For Department Treasurer Receiving Department Total Cash Accounting Disb General Disb Specific Delq Tax Fund Child Care Fund 5, , Co Vets Trust Waste Res Mgmt Misc DSF Water Res Co DSF Proj Work Orders Water Res Co CPF Fire Record Mgmt Airport 2, , Drain Prop Funds 49,462 33,371 16, Delq Tax Revolv 84,579 11, ,826 Fac & Operations 8, , Info Tech Clemis Info Technology 2, , Drain Equipment 1, , Radio Communicat 1, , Motor Pool 5, , Communication Bldg & Liab Ins Fringe Benefits 1, , Delq Per Prop Tx 124,082 14, Public Transport Retirement 42, ,958 0 Retiree Hlt Care Superseding Trust Road Comm Retire 8, ,465 0 Others 174, , Direct Bill Total 1,547, , , ,476 72,826 Schedule 13.5 Page C-239

253 8/23/2017 9:03:24 AM Cost Plan Schedule.5 - Summary For Department Treasurer Receiving Department Delq Per Prop Non-Departmental 0 Co Exec Admin 0 Co Exec Compliance 0 Co Exec Corp Counsel 0 Mgmt & Budget Admin 0 Co Exec Purchasing 0 Mgmt & Budget Fiscal Services 0 Facilities Management 0 Central Services Admin 0 Central Services Support Svcs 0 Human Resources 0 Treasurer 0 Clerk Adm/Micrographics 0 M&B Equalization 0 M&B Reimb. 0 Hum Svc Admin 0 Hum Svc Homeland 0 Pub Svc Admin 0 Pub Svc Vets Svc 0 Pub Svc Comm Cor 0 Pub Svc MSU Ext 0 Pub Svc Animal 0 Pub Svc CC Prob 0 Pub Svc Med Exam 0 C&ED Admin 0 C&ED Dev & Plan 0 Clerk / ROD 0 District Court 0 Probate Court 0 Family Court 0 Prosecuting Atty 0 Sheriff Office 0 BOC Bd of Comm 0 BOC Library 0 Water Res. Comm. 0 Parks & Rec 0 Road Commission 0 Friend of Court 0 Health 0 ROD Automation 0 Oakland Enhance 0 Water Res Co SRF 0 Multi Org Grants 0 Workforce Develp 0 LE Grants Misc 0 LE Grants PA-CRP 0 House Comm Dev 0 Hum Svcs Grants 0 Other Grants 0 Judicial Grants 0 Brownfield Init. 0 Concealed Pistol 0 Schedule 13.5 Page C-240

254 8/23/2017 9:03:24 AM Cost Plan Schedule.5 - Summary For Department Treasurer Receiving Department Delq Per Prop Child Care Fund 0 Co Vets Trust 0 Waste Res Mgmt 0 Misc DSF 0 Water Res Co DSF 0 Proj Work Orders 0 Water Res Co CPF 0 Fire Record Mgmt 0 Airport 0 Drain Prop Funds 0 Delq Tax Revolv 0 Fac & Operations 0 Info Tech Clemis 0 Info Technology 0 Drain Equipment 0 Radio Communicat 0 Motor Pool 0 Communication 0 Bldg & Liab Ins 0 Fringe Benefits 0 Delq Per Prop Tx 109,438 Public Transport 0 Retirement 0 Retiree Hlt Care 0 Superseding Trust 0 Road Comm Retire 0 Others 0 Direct Bill 0 Total 109,438 Schedule 13.5 Page C-241

255 Cost Plan Schedule.1 - Nature and Extent of Services For Department Clerk Adm/Micrographics The Oakland County Clerk's Department has many duties assigned to it. A good portion of its duties, while important to the efficient operation of government, are not eligible for allocation in this cost plan. The services allocated here only include the Clerk Administration in order to identify the portion of administrative support related to the Micrographics and other Clerk department operations. The costs of this department have been allocated as follows: Clerk Administration - The costs of this activity includes administrative support of all Clerk activities other than the Micrographics. The basis of allocation is a direct allocation to the Clerk s Office. Micrographics this activity identifies the costs associated with providing micrographics services. This service was included in the Micrographics Fund prior to FY 2009 and charged back to user departments through internal billings. The costs associated with providing this service are now included in the Clerk s General Fund budget and allocated as part of the cost allocation plan. The basis of allocation is the dollar amount of computed micrographics charges by department. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct-billed charges are accounted for in the initial allocation. Page C-242

256 8/23/2017 9:03:25 AM Cost Plan Schedule.2 - Costs To Be Allocated For Department Clerk Adm/Micrographics 1st 2nd Sub-Total Total Expenditures Per Financial Statement: 1,055,481 1,055,481 Inbound Costs: Building Depreciation 12,548 12,548 Co Exec Compliance Co Exec Purchasing Mgmt & Budget Fiscal Services 6,386 1,055 7,441 Facilities Management 23, ,861 Human Resources 10, ,611 Treasurer Total Allocated Additions: 54,325 1,495 55,820 55,820 Total To Be Allocated: 1,109,806 1,495 1,111,301 Schedule 14.2 Page C-243

257 8/23/2017 9:03:25 AM Cost Plan Schedule.3 - Costs Allocated By Activity For Department Clerk Adm/Micrographics Total G&A Clerk Admin Micrographics Wages & Benefits SALARIES & WAGES 371, ,384 13,727 FRINGE BENEFITS 185, ,662 6,864 Other Expense & Cost Supplies 1, , Internal Charges 63, ,972 2,343 Operating Expenses 12, , Micrographics 421, ,873 Departmental Total Expenditures Per Financial Statement 1,055,481 Deductions *Total Disallowed Costs Functional Cost 1,055, , ,312 Step 1 Inbound - Building Depreciation 12, ,407 8,141 Inbound - Facilities Management 23, ,286 15,310 Inbound - All Others 18, ,802 5,379 Reallocate Admin Costs Unallocated Costs st 1,109, , ,142 Step 2 Inbound - Facilities Management Inbound - All Others 1, nd 1, Total For Clerk Adm/Micrographics Schedule.3 Total 1,111, , ,671 * - Indicates Disallowed Expenditure ** - Indicates Unallocated Activity Schedule 14.3 Page C-244

258 8/23/2017 9:03:25 AM Cost Plan Schedule.4 - Detail Activity s For Department Clerk Adm/Micrographics Activity - Clerk Admin Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Clerk / ROD , , ,630 Schedule.4 Total for Clerk Admin , , ,630 Total Basis: Source: Direct allocation to Clerk/ROD General Ledger Schedule Page C-245

259 8/23/2017 9:03:25 AM Cost Plan Schedule.4 - Detail Activity s For Department Clerk Adm/Micrographics Activity - Micrographics Receiving Department Units Pct Gross Direct Billed Step 1 Step 2 Central Services Support Svcs 305, , , ,478 Clerk / ROD 153, , , ,035 Probate Court 51, ,925 47, ,060 Road Commission House Comm Dev Schedule.4 Total for Micrographics 510, , , ,671 Total Basis: Source: Dollar amount of Micrographics charges by department General ledger Schedule Page C-246

260 8/23/2017 9:03:25 AM Cost Plan Schedule.5 - Summary For Department Clerk Adm/Micrographics Receiving Department Total Clerk Admin Micrographics Central Services Support Svcs 283, ,478 Clerk / ROD 779, , ,035 Probate Court 48, ,060 Road Commission House Comm Dev Direct Bill Total 1,111, , ,671 Schedule 14.5 Page C-247

261 Section D: Supplemental Data Page D-1

262 CAP to CAFR Reconciliation Based on The Fiscal Year Ended September 30, 2016 CAP Fund Object Name Page Expenses Notes Non-departmental C-79 21,079,507 Total Per CAFR page ,079, X Co Exec. - Admin C-88 2,838, X Co Exec. - Auditing/Compliance C , Co Exec. - Corp Counsel C-102 2,349, Co Exec - Purchasing C-113 1,211,058 Total Per CAFR page 127 6,939, Mgmt & Budget - Admin C , XX Mgmt & Budget - Fiscal Svcs C-131 6,177,476 Sub Total Mgmt & Budget 6,410, Mgmt & Budget - Equalization 8,673,257 Non Central Service Mgmt & Budget - Reimb. 2,764,326 Non Central Service Total Per CAFR page ,848, XXX Facilities Management C-156 1,399,336 Total Per CAFR page 127 1,399, Central Services - Admin C , XX Central Servcies - Support Svcs C-211 2,281,172 Total Per CAFR page 127 2,512, XXX Human Resources C-221 4,307,127 Total Per CAFR page 127 4,307, XX Treasurer C-228 8,286,497 Total Per CAFR page 128 8,286, Clerk/ROD - Admin C , Clerk/ROD - Micrographics C ,873 Sub Total Clerk 1,055, Clerk/ROD - Clerk Admin 323,760 Non Central Service Clerk/ROD - Vital Stats 864,316 Non Central Service Clerk/ROD - Legal Records 2,741,448 Non Central Service Clerk/ROD - Elections 1,725,045 Non Central Service Clerk/ROD - ROD 2,033,530 Non Central Service Clerk/ROD - Jury Comm 69,146 Non Central Service Total Per CAFR page 128 8,812,726 Page D-2

263 Indirect Cost Overhead Rates Based on Year Ended September 30, 2016 For Use in Fiscal Year Beginning October 1, 2017 The indirect cost overhead rates identified on the following Exhibits have been divided into three categories (Billed Departments, Proprietary Funds and Non-Billed Departments). The departments included in Exhibit A represent those departments that were billed for indirect cost in fiscal It was necessary to calculate a roll forward for these departments, which represents the difference between the amount billed and the actual amount of indirect costs incurred. Exhibit B includes those departments that are considered Proprietary Funds. These departments have been separated from the non-billed departments because the proposed indirect costs may be billed easier by charging each fund once a year based on the dollar amount of proposed costs as opposed to using an overhead rate. Those departments included in Exhibit C represent those departments for which a rate may have been computed in the past but the departments were never billed for indirect costs. These departments were separated from billed departments because a roll forward should not be computed if a department was not billed for indirect cost for the year represented by this cost plan. Schedules D and E provide a comparison between FY 2015 and FY 2016 of actual indirect costs and the proposed rate that was computed for each department. The amount shown under Actual Indirect Costs does not include any Roll-Forward amount or cost adjustment if applicable. These adjustments tend to fluctuate and could result in a distorted comparison. Page D-3

264 Exhibit A Indirect Cost Overhead Rates Based on Year Ended September 30, 2016 For Use in Fiscal Year Beginning October 1, 2017 Less (Base) FY 2015/16 Actual Carry Proposed Proposed Direct Fixed Gross Carry- Net Indirect Forward Costs Rate Grant Departments Wages Rate Recoveries Forward Recoveries Costs FY 2017/18 FY 2017/18 FY 2017/18 Friend of the Court 8,579,426 N/A 748,710 (45,351) 794, , ,476 1,041,013 N/A Health Division 13,692, % 1,896,360 (22,126) 1,918,486 1,834,611 (83,875) 1,750, % Workforce Development 406, % 112,839 (37,131) 149, ,473 12, , % Prosecuting Attorney - CRP 1,278,187 N/A 142,461 (1,672) 144, ,143 44, ,153 N/A Road Patrol Grant 454, % 29,016 (6,372) 35,388 41,994 6,606 48, % Human Services 2,805, % 583,804 (6,866) 590, ,026 69, , % Water Res. Comm. (CPF) 345, % 63,314 (12,173) 75,487 64,277 (11,210) 53, % Child Care Fund 11,733, % 1,526,567 (91,597) 1,618,164 1,650,544 32,380 1,682, % Page D-4

265 Indirect Cost Overhead Rates Based on Year Ended September 30, 2016 For Use in Fiscal Year Beginning October 1, 2017 Exhibit B Actual Fixed Roll Proposed Indirect Costs Forward Costs Proprietary Funds Costs FY 2015/16 FY 2017/18 FY 2017/18 Parks & Recreation 826, , , ,793 Fire Records 89,264 81,863 7,401 96,665 Airport 415, ,610 (15,231) 400,148 Drain Proprietary Funds 1,145, , ,436 1,304,837 Delq Tax Revolving 95, ,700 (6,632) 88,436 Facilities & Operations 1,152,579 1,154,152 (1,573) 1,151,006 Information Tech - Clemis 332, ,503 23, ,979 Information Technology 1,598,769 1,470, ,731 1,727,500 Drain Equipment 106,276 99,888 6, ,664 Radio Communication 211, ,283 6, ,887 Motor Pool 563, ,694 16, ,556 Telephone Communication 167, ,152 14, ,404 Building & Liability Insurance 182, ,549 28, ,695 Fringe Benefits 230, ,773 40, ,485 Delq Pers. Prop. Tax 133, ,171 (29,085) 104,001 Totals 7,249,526 6,748, ,530 7,750,056 Page D-5

266 Indirect Cost Overhead Rates Based on Year Ended September 30, 2016 For Use in Fiscal Year Beginning October 1, 2017 Exhibit C (Base) Actual Roll Proposed Proposed Direct Fixed Indirect Forward Costs Rate Non-Billed Departments Wages Rate Costs FY 2015/16 FY 2017/18 FY 2017/18 M & B - Equalization 4,415, % 782, , % M & B - Reimbursement 1,377, % 403, , % Human Svc - Admin 147, % 21,823-21, % Human Svc - Homeland 534, % 99,548-99, % Public Svc - Admin 147, % 14,869-14, % Public Svc - Vets Svcs 867, % 110, , % Public Svc - Community Correct 2,377, % 282, , % Public Svc - MSU Ext. 370, % 69,980-69, % Public Svc - Animal Control 1,473, % 261, , % Public Svc - CC Probation % 182, ,117 N/A Public Svc - Medical Exam 2,016, % 481, , % C&ED - Admin 304, % 46,306-46, % C&ED - Dev & Planning 2,894, % 649, , % Clerk 3,189, % 1,539,062-1,539, % District Court 7,633, % 511, , % Probate Court 2,720, % 468, , % Family Court 12,573, % 1,906,339-1,906, % Prosecuting Attorney 10,007, % 1,165,598-1,165, % Sheriff 71,246, % 6,310,841-6,310, % Board of Commissioners 1,263, % 133, , % Library 327, % 160, , % Water Resources Commissioner 1,814, % 293, , % Road Commissioner % 87,849-87,849 N/A Register of Deeds Automation 266, % 41,747-41, % Oakland Enhance 273, % 18,669-18, % Water Res. Comm. (SRF) 2,172, % 336, , % Multi Organization Grants 964, % 84,432-84, % LE Grants Misc 862, % 124, , % Housing & Community Dev. 1,315, % 229, , % Other Grants 157, % 59,569-59, % Judicial Grants 204, % 96,223-96, % Brownfield Initative % 3,618-3,618 N/A Concealed Pistol 80, % 21,273-21,273 N/A County Veterans Trust % 3,529-3,529 N/A Waste Resource Mgmt % N/A Misc Debt Service Funds % N/A Water Res. Comm. (DSF) % 3,918-3,918 N/A Project Work Orders % 42,161-42,161 N/A Medical Care Facility % 8,500-8,500 N/A Retirement % 122, ,361 N/A Retiree Health Care % 57,046-57,046 N/A Superseding Trust % 11,658-11,658 N/A Road Comm Retire % 8,465-8,465 N/A Misc Trust Funds % N/A Page D-6

267 Indirect Cost Comparison Exhibit D Based on FY 2015 Based on FY 2016 Actual Actual Indirect Proposed Indirect Proposed Grant Departments Costs Rate Costs Rate Friend of the Court 821,469 N/A 917,537 N/A Health Division 1,718, % 1,834, % Workforce Development 156, % 162, % Prosecuting Attorney - CRP 155,659 N/A 188,143 N/A Road Patrol Grant 35, % 41, % Human Services 592, % 660, % Water Res. Comm. (CPF) 72, % 64, % Child Care Fund 1,519, % 1,650, % Based on FY 2015 Based on FY 2016 Actual Actual Indirect Proposed Indirect Proposed Proprietary Funds Costs Rate Costs Rate Parks & Recreation 759,812 N/A 826,224 N/A Fire Records 81,665 N/A 89,264 N/A Airport 429,368 N/A 415,379 N/A Drain Proprietary Funds 1,036,253 N/A 1,145,401 N/A Delq Tax Revolving 99,285 N/A 95,068 N/A Facilities & Operations 1,120,052 N/A 1,152,579 N/A Information Tech - Clemis 322,602 N/A 332,741 N/A Information Technology 1,459,475 N/A 1,598,769 N/A Drain Equipment 99,419 N/A 106,276 N/A Radio Communication 220,551 N/A 211,085 N/A Motor Pool 541,384 N/A 563,125 N/A Telephone Communication 157,379 N/A 167,778 N/A Building & Liability Insurance 183,729 N/A 182,622 N/A Fringe Benefits 223,085 N/A 230,129 N/A Delq. Pers. Prop. Tax 156,024 N/A 133,086 N/A Totals 6,890,083 7,249,526 Page D-7

268 Indirect Cost Comparison Exhibit E-1 Based on FY 2015 Based on FY 2016 Actual Actual Indirect Proposed Indirect Proposed Non-Billed Departments Costs Rate Costs Rate M & B - Equalization 656, % 782, % M & B - Reimbursement 390, % 403, % Human Svc - Admin 20, % 21, % Human Svc - Homeland Sec. 101, % 99, % Public Svc - Admin 13, % 14, % Public Svc - Vets Svcs 103, % 110, % Public Svc - Community Corr. 249, % 282, % Public Svc - MSU Ext. 65, % 69, % Public Svc - Animal Control 235, % 261, % Public Svc - CC Probation 146,467 N/A 182,117 N/A Public Svc - Medical Exam 428, % 481, % C&ED - Admin 41, % 46, % C&ED - Dev & Planning 596, % 649, % Clerk 1,680, % 1,539, % District Court 513, % 511, % Probate Court 411, % 468, % Family Court 1,629, % 1,906, % Prosecuting Attorney 1,075, % 1,165, % Sheriff 5,935, % 6,310, % Board of Commissioners 124, % 133, % Library 118, % 160, % Water Resources Comm. 362, % 293, % Road Commissioner 70,491 N/A 87,849 N/A Register of Deeds Automation 34, % 41, % Oakland Enhance 19, % 18, % Water Res. Comm. (SRF) 311, % 336, % Restricted Funds 198 N/A 0 N/A Multi Organization Grants 81, % 84, % LE Grants Misc 83, % 124, % Housing & Community Dev. 201, % 229, % Other Grants 99, % 59, % Judicial Grants 86, % 96, % Brownfield Initative 4,479 N/A 3,618 N/A Concealed Pistol 3,966 N/A 21,273 N/A County Veterans Trust 5,730 N/A 3,529 N/A Waste Resource Mgmt 0 N/A 355 N/A Misc Debt Service Funds 478 N/A 560 N/A Water Res. Comm. (DSF) 3,357 N/A 3,918 N/A Page D-8

269 Indirect Cost Comparison Exhibit E-2 Based on FY 2015 Based on FY 2016 Actual Actual Indirect Proposed Indirect Proposed Non-Billed Departments Costs Rate Costs Rate Project Work Orders 32,702 N/A 42,161 N/A Medical Care Facility 9,990 N/A 8,500 N/A Retirement 125,207 N/A 122,361 N/A Retiree Health Care 59,284 N/A 57,046 N/A Superseding Trust 6,573 N/A 11,658 N/A Road Comm Retire 8,954 N/A 8,465 N/A Misc Trust Funds 96 N/A 205 N/A Page D-9

270 Internal Service Fund Summary The following pages provide a description of the Internal Service Funds, balance sheet, income statement, and working capital reserve, which are also included in the fiscal 2016 annual financial statements. Working capital reserves - Internal service funds are dependent upon a reasonable level of working capital reserve to operate from one billing cycle to the next. Charges by an internal service activity to provide for the establishment and maintenance of a reasonable level of working capital reserve, in addition to the full recovery of costs, are allowable. A working capital reserve as part of retained earnings of up to 60 days cash expenses for normal operating purposes is considered reasonable. A working capital reserve exceeding 60 days may be approved by the cognizant Federal agency in exceptional cases. Contributions to a reserve for certain self-insurance programs including workers compensation, unemployment compensation, and severance pay are allowable subject to the following provisions: (1) The type of coverage and the extent of coverage and the rates and premiums would have been allowed had insurance (including reinsurance) been purchased to cover the risks. However, provision for known or reasonably estimated selfinsured liabilities, which do not become payable for more than one year after the provision is made, shall not exceed the discounted present value of the liability. The rate used for discounting the liability must be determined by giving consideration to such factors as the governmental unit s settlement rate for those liabilities and its investment rate of return. (2) Earnings or investment income on reserves must be credited to those reserves. (3) Contributions to reserves must be based on sound actuarial principles using historical experience and reasonable assumptions. Reserve levels must be analyzed and updated at least biennially for each major risk being insured and take into account any reinsurance, coinsurance, etc. Reserve levels related to employee-related coverages will normally be limited to the value of claims submitted and adjudicated but not paid, submitted but not adjudicated, and incurred but not submitted. Reserve levels in excess of the amounts based on the above must be identified and justified in the cost allocation plan or indirect cost rate proposal. (4) Accounting records, actuarial studies, and cost allocations (or billings) must recognize any significant differences due to types of insured risk and losses generated by the various insured activities or agencies of the governmental unit. If individual departments or agencies of the governmental unit experience significantly different levels of claims for a particular risk, those differences are to be recognized by the use of separate allocations or other techniques resulting in an equitable allocation. (5) Whenever funds are transferred from a self-insurance reserve to other accounts (e.g., general fund), refunds shall be made to the Federal Government for its share of funds transferred, including earned or imputed interest from the date of transfer. The following information is provided for information purposes. It will be necessary for the County to monitor the retained earnings for each type of coverage to insure that retained earnings are within acceptable limits. Page D-10

271 Internal Service Fund Summary The retained earnings for each fund per the audit were adjusted to reflect capital contributions, operating transfers in, and operating transfers out that were either subsidies or withdrawals from each respective fund and were not based on provided services. If a transfer into a fund was intended to pay for unbilled services, this amount was treated similar to revenue generated for billed services and was not adjusted out of the retained earnings. Page D-11

272 County of Oakland Internal Service Funds Internal Service Funds These funds account for the financing of goods or services provided by one County department or agency to other departments or agencies on a cost-reimbursement basis. The Facilities Maintenance and Operations Fund - accumulates the costs of operating and maintaining the County s buildings, grounds, and utilities. The fund recovers costs by developing rates and billing user departments. The Information Technology Fund - accounts for the operations of the Department of Information Technology, a service bureau that provides services to other County departments and divisions, local governmental units, private sector Oakland customers. Costs include the program and system support, maintenance, enhancements, and new development for all major systems applications. The Drain Equipment Fund - accounts for the cost of vehicles and other equipment used for the construction and maintenance of various drains and lake level projects. The fund is reimbursed as the accumulated costs are distributed to specific projects or funds. The Motor Pool Fund - accumulates the costs of purchasing, servicing, and operating County-owned vehicles. The fund recovers these costs by developing rates and billing user departments. The Telephone Communications Fund - accumulates the costs of operating the County telephone system. The fund is reimbursed for the accumulated costs by distributing the charges to the specific fund or department. The Building and Liability Insurance Fund - was established to accumulate monies, which are available to settle claims against the County when no insurance coverage exists and to make insurance premium payments. The fund is reimbursed by the user departments for insurance premiums paid and monies accumulated for self-insurance. The Fringe Benefits Fund - is used to account for the County s employee fringe benefits. Monies are accumulated in this fund as a result of payroll allocations made on a departmental and/or bargaining unit basis. This fund also accumulates and disburses monies related to workers compensation and unemployment compensation claims, and performs as the debt service fund for the County s Retiree Healthcare Refunding debt. Due to the nature of the fund serving as the mechanism for employee benefits, the entire Net Pension liability is also recorded in the Fringe Benefit fund. Page D-12

273 County of Oakland Combining Statement of Net Position Internal Service Funds September 30, 2016 Assets Current assets Pooled cash and investments 9,604,714 Facilities Maintenance Information Drain and Operations Technology Equipment Motor Pool $ $ 12,174,277 $ 7,124,256 $ 2,821,204 Due from other governmental units - 23, ,972 17,698 Due from component units 5,047 29,136 6,848 - Accrued interest receivable 18,910 45,382 3,524 7,850 Accounts receivable (net of allowance for uncollectibles where applicable) 372,424 73, ,393 - Due from other funds 1,273-14,252 - Inventories and supplies 204,643 25, , ,246 Prepayments and other assets 1,232 3,699,949-3,000 Total current assets 10,208,243 16,071,106 8,810,767 3,045,998 Noncurrent assets Capital assets, at cost Land ,000 - Buildings and improvements 525,283-1,867, ,860 Equipment and vehicles 2,121,769 59,710,825 6,643,108 17,736,043 Infrastructure 3,169, Construction in progress - 7,236,694 4,344,885-5,816,735 66,947,519 12,985,635 18,160,903 Less: Accumulated depreciation 5,570,824 55,299,856 5,652,831 11,934,990 Capital assets, net 245,911 11,647,663 7,332,804 6,225,913 Total assets 10,454,154 27,718,769 16,143,571 9,271,911 Deferred Outflows of Resources Deferred outflows related to pension Total deferred outflows of resources (continued) 151 Page D-13

274 County of Oakland Combining Statement of Net Position (Continued) Internal Service Funds September 30, 2016 Assets Current assets Pooled cash and investments 4,439,931 Building and Totals Telephone Liability Fringe September 30, Communications Insurance Benefits 2016 $ $ 10,052,260 $ 76,495,950 $ 122,712,592 Due from other governmental units 344-1, ,205 Due from component units ,031 Accrued interest receivable 6, , , ,660 Accounts receivable (net of allowance for uncollectibles where applicable) ,690 1,658,397 Due from other funds ,092 Inventories and supplies ,076,914 Prepayments and other assets 11,898 1,101,889 1,661,412 6,479,380 Total current assets 4,459,131 11,287,783 79,622, ,505,271 Noncurrent assets Capital assets, at cost Land ,000 Buildings and improvements ,817,785 Equipment and vehicles 4,838, ,050,704 Infrastructure ,169,683 Construction in progress ,581,579 4,838, ,749,751 Less: Accumulated depreciation 4,827, ,286,041 Capital assets, net 11, ,463,710 Total assets $ 4,470,550 $ 11,287,783 $ 79,622,243 $ 158,968,981 Deferred Outflows of Resources Deferred outflows related to pension ,305,794 19,305,794 Total deferred outflows of resources $ - $ - $ 19,305,794 $ 19,305,794 (continued) 152 Page D-14

275 County of Oakland Combining Statement of Net Position (Continued) Internal Service Funds September 30, 2016 Liabilities Current liabilities Vouchers payable 198,802 Facilities Maintenance Information Drain and Operations Technology Equipment Motor Pool $ $ 578,955 $ 385,417 $ 18,353 Due to other governmental units Due to other funds Unearned revenue 72,541 1, Current portion of compensated absences Current portion of claims and judgments Current portion of advances payable ,883 - Other accrued liabilities 374, , ,125 4,589 Total current liabilities 645,804 1,312, ,425 22,942 Noncurrent liabilities Net pension liability Accrued compensated absences Claims and judgments Advances payable ,532 - Total noncurrent liabilities ,532 - Total liabilities 645,804 1,312,184 1,035,957 22,942 Net Position Net investment in capital assets 245,911 11,647,663 7,332,804 6,225,913 Restricted for programs Unrestricted 9,562,439 14,758,922 7,774,810 3,023,056 Total net position $ 9,808,350 $ 26,406,585 $ 15,107,614 $ 9,248,969 (continued) 153 Page D-15

276 County of Oakland Combining Statement of Net Position (Continued) Internal Service Funds September 30, 2016 Liabilities Current liabilities Vouchers payable 47,898 Building and Totals Telephone Liability Fringe September 30, Communications Insurance Benefits 2016 $ $ 200,153 $ 1,026,295 $ 2,455,873 Due to other governmental units , ,114 Due to other funds ,484 Unearned revenue ,416 Current portion of compensated absences - - 1,274,937 1,274,937 Current portion of claims and judgments - 1,253,279 3,130,881 4,384,160 Current portion of advances payable ,883 Other accrued liabilities 2,125 7,078 4,180,313 5,885,541 Total current liabilities 50,023 1,460,510 9,854,520 14,330,408 Noncurrent liabilities Net pension liability - - 5,444,786 5,444,786 Accrued compensated absences ,474,428 11,474,428 Claims and judgments - 3,395,542 8,192,925 11,588,467 Advances payable ,532 Total noncurrent liabilities - 3,395,542 25,112,139 28,559,213 Total liabilities 50,023 4,856,052 34,966,659 42,889,621 Net Position Net investment in capital assets 11, ,463,710 Restricted for programs Unrestricted 4,409,108 6,431,731 63,961, ,921,444 Total net position $ 4,420,527 $ 6,431,731 $ 63,961,378 $ 135,385, Page D-16

277 County of Oakland Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds Year Ended September 30, 2016 Facilities Maintenance Information Drain and Operations Technology Equipment Motor Pool Operating revenues Charges for services $ 25,703,634 $ 26,202,032 $ 35,959,643 $ 8,084,718 Other 1,434 28,458 11,651 5,126 Total operating revenues 25,705,068 26,230,490 35,971,294 8,089,844 Operating expenses Salaries 7,799,280 9,522,377 16,161, ,293 Fringe benefits 4,871,916 4,891,942 9,840, ,461 Fringe benefits - pension Contractual services 9,262,568 14,010,684 1,912,823 1,438,356 Commodities 1,649, ,314 1,441,519 2,493,705 Depreciation 77,825 1,984, ,782 2,735,938 Internal services 1,289,965 1,066,606 3,866, ,664 Total operating expenses 24,951,485 32,182,323 33,789,470 8,390,417 Operating income (loss) 753,583 (5,951,833) 2,181,824 (300,573) Nonoperating revenues (expenses) Contributions ,015 - Interest revenue 88,706 92,219 42,728 18,325 Interest expense - - (330) - Bonds maturing Gain on sale of property and equipment , ,207 Net nonoperating revenues (expenses) 88,706 93,090 1,003, ,532 Income (loss) before transfers and contributions 842,289 (5,858,743) 3,185, ,959 Capital contributions - 1,140,302 67,172 - Transfers in 12,907 4,536, ,280 Transfers out (27,908) - (194,238) - Change in net position 827,288 (181,811) 3,058, ,239 Net position October 1, ,981,062 26,588,396 12,049,343 8,727,730 September 30, 2016 $ 9,808,350 $ 26,406,585 $ 15,107,614 $ 9,248,969 (continued) 155 Page D-17

278 County of Oakland Combining Statement of Revenues, Expenses, and Changes in Net Position (Continued) Internal Service Funds Year Ended September 30, 2016 Building and Totals Telephone Liability Fringe September 30, Communications Insurance Benefits 2016 Operating revenues Charges for services $ 2,800,642 $ 2,670,661 $ 137,022,161 $ 238,443,491 Other ,479 2,775,398 2,835,669 Total operating revenues 2,800,765 2,684, ,797, ,279,160 Operating expenses Salaries 227, ,051 1,256,755 36,317,475 Fringe benefits 132, , ,127 21,144,994 Fringe benefits - pension ,666,033 13,666,033 Contractual services 1,681,049 3,208,162 96,168, ,681,656 Commodities 139,334 51,383 15,337 6,497,523 Depreciation 63, ,428,206 Internal services 519,884 97, ,537 7,491,665 Total operating expenses 2,763,433 4,139, ,010, ,227,552 Operating income (loss) 37,332 (1,455,481) 27,786,756 23,051,608 Nonoperating revenues (expenses) Contributions ,015 Interest revenue 39, , ,452 1,122,341 Interest expense - - (11,799,138) (11,799,468) Bonds maturing - - (22,200,000) (22,200,000) Gain on sale of property and equipment ,178 Net nonoperating revenues (expenses) 39, ,493 (33,258,686) (31,484,934) Income (loss) before transfers and contributions 76,750 (1,354,988) (5,471,930) (8,433,326) Capital contributions ,207,474 Transfers in ,922,817 Transfers out (222,146) Change in net position 76,750 (1,354,988) (5,471,930) (2,525,181) Net position October 1, ,343,777 7,786,719 69,433, ,910,335 September 30, 2016 $ 4,420,527 $ 6,431,731 $ 63,961,378 $ 135,385, Page D-18

279 County of Oakland Combining Statement of Cash Flows Internal Service Funds Year Ended September 30, 2016 Facilities Maintenance Information Drain and Operations Technology Equipment Motor Pool Cash flows from operating activities Cash received from users $ 25,687,646 $ 26,180,387 $ 35,547,987 $ 8,092,024 Cash paid to suppliers (17,001,735) (20,887,704) (17,125,302) (4,944,099) Cash paid to employees (7,799,280) (9,522,377) (16,161,698) (810,293) Net cash provided by (used in) operating activities 886,631 (4,229,694) 2,260,987 2,337,632 Cash flows from noncapital financing activities Transfers from other funds - 1,144, Transfers to other funds (27,908) - (194,238) - Contributions ,015 - Principal paid on debt Interest paid on debt Net cash provided by (used in) noncapital financing activities (27,908) 1,144, ,777 - Cash flows from capital and related financing activities Transfers from other funds 11,634 3,391, ,280 Contributions for capital acquisitions ,172 - Proceeds from sale of capital assets , ,962 Acquisition of capital assets (12,067) (846,663) (564,001) (3,778,804) Amount paid on advances - - (12,883) - Interest paid on advances - - (330) - Net cash provided by (used in) capital and related financing activities (433) 2,546,110 (505,942) (2,752,562) Cash flows from investing activities Interest on investments 84,216 84,575 40,253 16,348 Net cash provided by investing activities 84,216 84,575 40,253 16,348 Net increase (decrease) in cash and cash equivalents 942,506 (454,281) 2,558,075 (398,582) Pooled cash and investments October 1, ,662,208 12,628,558 4,566,181 3,219,786 September 30, 2016 $ 9,604,714 $ 12,174,277 $ 7,124,256 $ 2,821,204 (continued) 157 Page D-19

280 County of Oakland Combining Statement of Cash Flows (Continued) Internal Service Funds Year Ended September 30, 2016 Building and Totals Telephone Liability Fringe September 30, Communications Insurance Benefits 2016 Cash flows from operating activities Cash received from users $ 2,801,107 $ 2,684,140 $ 139,223,753 $ 240,217,044 Cash paid to suppliers (2,518,280) (3,874,691) (98,680,006) (165,031,817) Cash paid to employees (227,021) (540,051) (1,256,755) (36,317,475) Net cash provided by (used in) operating activities 55,806 (1,730,602) 39,286,992 38,867,752 Cash flows from noncapital financing activities Transfers from other funds ,144,728 Transfers to other funds (222,146) Contributions ,015 Principal paid on debt - - (22,200,000) (22,200,000) Interest paid on debt - - (11,799,138) (11,799,138) Net cash provided by (used in) noncapital financing activities - - (33,999,138) (32,119,541) Cash flows from capital and related financing activities Transfers from other funds ,776,816 Contributions for capital acquisitions ,172 Proceeds from sale of capital assets ,933 Acquisition of capital assets (5,201,535) Amount paid on advances (12,883) Interest paid on advances (330) Net cash provided by (used in) capital and related financing activities (712,827) Cash flows from investing activities Interest on investments 36,326 84, ,503 1,027,390 Net cash provided by investing activities 36,326 84, ,503 1,027,390 Net increase (decrease) in cash and cash equivalents 92,132 (1,646,433) 5,969,357 7,062,774 Pooled cash and investments October 1, ,347,799 11,698,693 70,526, ,649,818 September 30, 2016 $ 4,439,931 $ 10,052,260 $ 76,495,950 $ 122,712, Page D-20

281 County of Oakland Combining Statement of Cash Flows (Continued) Internal Service Funds Year Ended September 30, 2016 Facilities Maintenance Information Drain and Operations Technology Equipment Motor Pool Operating income (loss) $ 753,583 $ (5,951,833) $ 2,181,824 $ (300,573) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities Depreciation expense 77,825 1,984, ,782 2,735,938 (Increase) decrease in due from other governmental units 5,586 (9,054) (275,512) 1,809 (Increase) decrease in due from component units - (7,659) (6,773) - (Increase) decrease in accounts receivable (2,664) (34,573) (126,770) 371 (Increase) decrease in due from other funds (14,252) - (Increase) decrease in inventories and supplies 324,864 - (85,001) 34,236 (Increase) decrease in prepayments and other assets (1,232) 250,597-1,208 (Increase) decrease in deferred outflows related to pension Increase (decrease) in vouchers payable (3,259) (96,029) 189,432 (135,518) Increase (decrease) in due to other governmental units - (42,156) - - Increase (decrease) in due to component units - (495) - - Increase (decrease) in due to other funds (3,493) (76,464) - - Increase (decrease) in unearned revenue (20,344) Increase (decrease) in current portion of compensated absences Increase (decrease) in current portion of claims and judgments Increase (decrease) increase in other accrued liabilities (244,235) (247,611) (168,743) 161 Increase (decrease) increase in net pension liability Increase (decrease) in accrued compensated absences Increase (decrease) in claims and judgments Net cash provided by (used in) operating activities $ 886,631 $ (4,229,694) $ 2,260,987 $ 2,337,632 (continued) 159 Page D-21

282 County of Oakland Combining Statement of Cash Flows (Continued) Internal Service Funds Year Ended September 30, 2016 Building and Totals Telephone Liability Fringe September 30, Communications Insurance Benefits 2016 Operating (loss) income $ 37,332 $ (1,455,481) $ 27,786,756 $ 23,051,608 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities Depreciation expense 63, ,428,206 (Increase) decrease in due from other governmental units (1,505) (277,886) (Increase) decrease in due from component units (14,432) (Increase) decrease in accounts receivable 56 - (572,238) (735,818) (Increase) decrease in due from other funds (504) - (63) (14,511) (Increase) decrease in inventories and supplies ,099 (Increase) decrease in prepayments and other assets 389 (541,327) 472, ,964 (Increase) decrease in deferred outflows related to pension ,939,875 20,939,875 Increase (decrease) in vouchers payable (22,703) 168,139 (217,347) (117,285) Increase (decrease) in due to other governmental units - - 3,044 (39,112) Increase (decrease) in due to component units (495) Increase (decrease) in due to other funds (78,977) Increase (decrease) in unearned revenue (19,469) Increase (decrease) in current portion of compensated absences ,385 24,385 Increase (decrease) in current portion of claims and judgments - 74,384 (95,989) (21,605) Increase (decrease) in other accrued liabilities (22,815) 2,848 1,101, ,954 Increase (decrease) increase in net pension liability - - (7,273,842) (7,273,842) Increase (decrease) in accrued compensated absences , ,463 Increase (decrease) in claims and judgments - 20,835 (3,100,205) (3,079,370) Net cash provided by (used in) operating activities $ 55,806 $ (1,730,602) $ 39,286,992 $ 38,867,752 Noncash transactions: Noncash and capital related financing activities included contribution of capital assets in the amount of $1,140,302 in the Information Technology fund. Noncash and noncapital related financing activities included transfers from other funds in the amount of $1,273 included in the Due from Other Funds asset account in the Facilities Maintenance and Operations fund. 160 Page D-22

283 Internal Service Fund Summary Facilities Maintenance Information Drain Income Statement: Total & Operations Technology Equipment Operating Revenues 241,279,160 25,705,068 26,230,490 35,971,294 Operating Expenses (212,799,346) (24,873,660) (30,197,923) (33,222,688) Depreciation (5,428,206) (77,825) (1,984,400) (566,782) Total Expenses (218,227,552) (24,951,485) (32,182,323) (33,789,470) Net Profit/(Loss) 23,051, ,583 (5,951,833) 2,181,824 Non Operating Revenue/(Exp) (31,484,934) 88,706 93,090 1,003,513 Net Operating Transfers In/(Out) 5,908,145 (15,001) 5,676,932 (127,066) Net Increase/(Decrease) (2,525,181) 827,288 (181,811) 3,058,271 Beginning R.E. per CAFR 137,910,335 8,981,062 26,588,396 12,049,343 Ending R.E. per CAFR 135,385,154 9,808,350 26,406,585 15,107,614 A-87 R.E. Adjustments: Prior Years Adjustments (188,336,613) (5,253,370) (71,722,209) (3,000,459) Current Year Adjustments (5,167,089) 20,800 (4,760,978) 194,238 Total Adjustments (193,503,702) (5,232,570) (76,483,187) (2,806,221) A-87 Adjusted R.E. (58,118,548) 4,575,780 (50,076,602) 12,301,393 Sixty Day Operating Expense (35,466,558) (4,145,610) (5,032,987) (5,537,115) Excess Reserves (93,585,106) 430,170 (55,109,589) 6,764,278 Excess months of WCR 0.2 (21.9) 2.4 Page D-23

284 Internal Service Fund Summary Income Statement: Operating Revenues Operating Expenses Depreciation Total Expenses Net Profit/(Loss) Non Operating Revenue/(Exp) Net Operating Transfers In/(Out) Net Increase/(Decrease) Beginning R.E. per CAFR Ending R.E. per CAFR A-87 R.E. Adjustments: Prior Years Adjustments Current Year Adjustments Total Adjustments A-87 Adjusted R.E. Sixty Day Operating Expense Excess Reserves Excess months of WCR Motor Liability Fringe Pool Telephone Insurance Benefits 8,089,844 2,800,765 2,684, ,797,559 (5,654,479) (2,700,172) (4,139,621) (112,010,803) (2,735,938) (63,261) - - (8,390,417) (2,763,433) (4,139,621) (112,010,803) (300,573) 37,332 (1,455,481) 27,786, ,532 39, ,493 (33,258,686) 373, ,239 76,750 (1,354,988) (5,471,930) 8,727,730 4,343,777 7,786,719 69,433,308 9,248,969 4,420,527 6,431,731 63,961,378 (10,725,157) (3,177,090) (14,731,905) (79,726,423) (621,149) (11,346,306) (3,177,090) (14,731,905) (79,726,423) (2,097,337) 1,243,437 (8,300,174) (15,765,045) (942,413) (450,029) (689,937) (18,668,467) (3,039,750) 793,408 (8,990,111) (34,433,512) (6.5) 3.5 (26.1) (3.7) Page D-24

285 808 Moorefield Park Drive, Suite 205 Richmond, VA (804)